Punishment is a separate discussion from personhood though. As I've said in another nearby comment, personhood enables central accountability in ways preferable

Punishment is a separate discussion from personhood though. As I've said in another nearby comment, personhood enables central accountability in ways preferable to its absence. Aside from that though, we have lots of other enforcement mechanisms that we don't avail ourselves of for lots of reasons, some rational, some not. We can imprison executives, as we've done with Theranos' Elizabeth Holmes, Bernie Madoff, Jeffrey Skilling, Jordan Belfort, Martin Shkrelli, Donald Blankenship, etc. We can also mandate compliance or impose oversight, mandate public apologies, ban companies from engaging in certain business activities (thinking HSBC being banned from financial services after money laundering,) impose corporate probation, mandate recalls, clawbacks, or probably lots of other things that don't immediately come to mind. That we typically just impose financial penalties is probably a reflection of our values as a people or a judicial system or our government's willingness to collect fines, but we should not pretend that it's the only available option.