Big business companies should take responsibility for their actions, period.
Medium business companies should take responsibility for their actions, period.
Small business companies should take responsibility for their actions, period.
Partnerships business companies should take responsibility for their actions, period.
Individual business companies should take responsibility for their actions, period.
Government business companies should take responsibility for their actions, period.
Non-profit business companies should take responsibility for their actions, period.
Being "considered to be persons" - whatever that means, has no effect on whether any business should take responsibility for its actions.