[chii]

> the appropriate facilties that morality or immorality can be attributed to it

i m saying that the top brass making decisions are not acting as moral agents, because they don't feel the responsibility of any of the choices insofar as it increases the profit of the company.

[dragonwriter]

Not feeling responsibility doesn't make you not a moral agent (whether you feel responsible is a separate issue from whether you have the capacity which makes it sensible for moral responsibility to be assigned to you), and adopting “advancing the profit of the company” as a value that overrides all other concerns (and that one is responsible for), in any case, is making a moral decision (that is, one about morality, whether or not any other observer or any objective morality that may or may not exist would paint it as a morally correct.)