Corporations are legal persons, with many of the legal rights and responsibilities of actual persons.
Some of that is a necessary legal fiction - if a corporation does something that harms you or your property, there has to be a way for you (or your loved ones) to sue the company and for the state to hold them to account.
That's the cost of Limited Liability - in some cases no individual human can be held legally fully responsible, so the company is - and thus the company directors.
For example, In corporate manslaughter cases, the company is prosecuted. I'm not sure what consequences lead from that though.