The humans working there do. To state otherwise is to absolve those humans of any responsibility.

It's arguable that businesses are subject to the same morality-inducing processes that humans are. For example, as a human (with a soul?) what is at risk when we do something immoral? I see it to be a reputational cost at the highest level. Morality could be viewed from the perspective that it increases predictability/coherence in society (generates less heat).