So the beneficiaries of the fraud are executives of Polar, a joint venture between DHL and Atlas. The executives put the squeeze on their own customers. The mai

So the beneficiaries of the fraud are executives of Polar, a joint venture between DHL and Atlas. The executives put the squeeze on their own customers. The main victims are presumably DHL and Atlas, whose boards presumably appointed and oversaw those executives. The squeezed customers could (I don't know) have gone to a competitor that didn't require shifty "consulting" contracts; I guess they chose Polar because it was cheaper, or because coughing up gave you more reliable access to cargo space. Is there an argument that DHL and Atlas were negligent?