Unfortunately we don't and likely won't ever know who exactly did what. The best we can do is point at the company as a whole and say that some people over there decided to do bad things, nobody else in that group stopped them, and then some of those people went and did the bad thing. I don't see why that's not a reasonable critique when we cannot be more specific.
I think that it is also important to do so. The more we perpetuate the idea that companies can't be blamed for bad-but-not-illegal behavior the more we help enable people to make those sorts of decisions as part of a company. They can't be blamed personally - it was the best decision for the company and that's what companies do, you know?
We also help reduce negative feelings towards the companies when they do behave unethically. You can't actually blame them - they're a company after all, right? But this actually helps enable companies to get away with it. Negative public perceptions can impact the ability of a company to make money. I don't see why we should be trying to reduce this kind of influence.