That's where I will disagree a bit. "Owners" usually have a CEO or something similar to run the company in their stead. Imagine you employ someone, he fucks up big time and you go to prison, despite having done nothing wrong. That's horrendous. That's like hiring a tax accountant, he fucks up and you go to prison for it ... oh wait, that's how it works in many countries, but anyways, that's fucking shit and shouldn't be a thing.

If the owner has had any influence on the company that have led to this decision, he should absolutely get punished aswell. But if he had nothing to do with it, nah. I feel like that would be cruel and unjust.