If you want to hold major companies accountable for the outsourcing companies they hire, fine, make a regulatory push for that, but you have to fix the outsourcing companies first before you can seriously argue for that or you're just making major companies pay for the problems of outsourcing companies.
Would you seriously argue for taxing people for buying from animal-cruel farms without actually doing anything to those animal-cruel farms?
That's the problem. Outsourcing companies are not FIRST in line to be fixed according to this article.