Why corporations are moral agents?

The reason why corporations are considered moral agents is
the fact that all corporations are supposed to have ethics and values with which they
are to operate. In most institutions, work ethics are there to determine how customers
should be treated and how an employee is to conduct him or herself at work. But
invariably, as workers, especially social workers of corporations adhere to the basic
working and customer ethics, their overall attitude, character and morality become
transformed. In such situations, the ethics they put up at work becomes reflected in
their everyday life.

To this effect "Ethics are considered to be of
utmost importance because they assist in promoting significant moral
values."