Corporations cannot be held criminally liable for their conduct. Only natural legal persons can be held liable for criminal conduct, b/c nearly all crimes in American require the element of scienter (intent), which a fictional entity cannot possess.

However, executives can be held criminally liable for corporate misconduct b/c they're the ones who ordered/ratified/approved the conduct.

Note too, that criminal liability is not the same thing as tort liability -- corporations can be held liable for their torts, b/c intent is rarely a element in such actions.