The solution of punishing only single individuals has been tried and has failed.    When Mafia bosses are put behind bars seldom does the behavior of their enterprises improve.    When a hit man is put behind bars the effect is nil.    Corporations want to be treated as people.    People in the United States sometimes pay for their crimes  with  their  lives.

My idea would be to terminate corporations that commit crimes.    All the corporation's executives would be held accountable and it would be illegal for them to ever hold another executive position, be a consultant, own a company, own stock, be able to invest in real estate, or make money from their story;
and, of course, jail time would be mandatory.    Executives (They're supposed to be smart.) should know if their corporation is behaving incorrectly.    If they haven't quit as soon as they recognize wrongdoing or before the crime comes to the attention of the authorities, they're guilty, all of them.    They certainly make enough money that they can quit and still be well off.    The corporation's assets would be sold and the proceeds divided among the workers (The ones who do all the real work, but are too dumb to ever have anything they say listened to by those smart executives.) and the people who have been harmed.    All debts of the corporation would be considered assets.    Financiers (They're supposed to be smart.) should know about the people to whom they loan money.    If you loan money to crooks, you are an accessory and the loan is forfeit.    In like manner, businessmen (They're supposed to be smart.    If they're dumb, they're not businessmen for long, supposedly.) should know about the people with whom they conduct business.    If you sell something to a crook, you might not get paid.    If you buy something from a crook, you might not get it.

An executive plea of stupidity (Guidelines would discourage judges from accepting such pleas.) would result in the same judgment.    The individual would be judged too stupid to be an executive, a consultant, or to own a company; and would have to be protected from making stupid investments and from possible mental harm that might result from an attempt to write a book.    If the corporation is too big for an executive to understand everything that is going on, he should "work" for a smaller corporation.    If the corporation is too big for anyone to understand everything that is going on, it just should not have gotten so big.    If you want to be that big, "you takes your chances".