Just for curiosity, how and why?

Corporations have legal responsibilities (or requirements).

If one wishes to be able to hold a corporation accountable for certain actions in a legal sense, then one needs to enact it into law.

Now this doesn't alter the fact that people can have their own reactions to decisions they disagree with. And those reactions might be sufficient to sway the corporation (the leadership of said corporation) in question to alter the objectionable behavior. But it doesn't necessarily compel them to do so.

SteerPike

You are correct, citizens must safe guard morality by passing laws that will better control the behavior of corporations.

Morality is subjective. A society may have interests, such as upholding foundational principles, which can be a basis for laws to circumscribe behavior.

Make it law that to operate in your country, a certain number of jobs must be kept in your country. Preferably high paying. If you are the biggest consumer market and therefore the biggest source of profit you should get the largest share of high paying jobs.

Every idea is a bit subjective because thinking is 100% subjective and thinking is an integral part of everything we consider to be reality. We create reality in accord with what our senses tell us. If we do not do a good job then we do not survive as a species.

If a society determines that children should not labor in certain ways then that society creates laws to enforce that moral decision. If a society decides that business must pay a minimum wage because that is proper morality then that society can create laws to enforce that moral decision.

Reality is not dependent on human perceptions of it.

Those decisions can also have utilitarian basis.

I disagree. Citizens must safe guard society by passing laws, including those that determine illegal behavior of corporations.

The process of legislation may be morally informed but law is not morality. If it was then everything immoral would be outlawed and everything outlawed would be immoral. Clearly - and naturally - neither is the case. A law is not justified by morality but by the affect on society and the rights and privileges of its citizens (or, in less free and less democratic societies, on the effect of whatever body that claims to represent society).

As for the question in the topic title, a corporation has the legal responsibilities as the body it is legally defined and authorized as. Since law is not morality, it does not imply any moral responsibility.

If the discussion turns to the stretch of actions that a corporation can get away with and still be a corporation, then we may discuss how prevailing moral views can control those actions and thus create an illusion of some moral responsibility. But that kind of responsibility is merely aimed towards its own existence.

Very true, laws in and of themselves, do not hold to moral or ethical standards, but hopefully the people that draft them do. Corporations are run by people, who may or may not have moral or ethical standards in agreement with their customer's, suppliers or buyers.

The brush you paint with is too broad

Incorporation alone simply facilitates the ability to function effectively in the commercial world.