Corporations are not like any other grouping of individuals. They differ because of their shared access to information and the level of control they have over their employees.
For example, consider a crowd. A crowd does not need morals because it lacks control over the individuals within the collective, and it lacks access to information. If someone gets trampled to death in a crowd, the crowd could not be accused of collective responsibility because, in all likelihood, only those around the victim knew the incident was occurring, and they were almost certainly powerless to stop it.
In a case of corporate immorality, like the Volkswagen emissions scandal, the company knew what was happening, and had the power to stop it. This means it meets different criteria and should have its own values.