Corporations have neither bodies to be punished, nor souls to be condemned; they therefore do as they like.

Also quoted as "Did you ever expect a corporation to have a conscience, when it has no soul to be damned, and no body to be kicked?" John C. Coffee, Jr., “‘No Soul to Damn, No Body to Kick’: An Unscandalized Inquiry into the Problem of Corporate Punishment,” Michigan Law Review 79, no. 3 (1981): 386–459, 386