This is a topic that is mostly dealt with in journal articles, anthologies and surveys (variously entitled 'corporate responsibility', 'identity and accountability', and 'identity and agency' as well as 'corporate moral agency').

The topic is, however, prominent in a textbook by the leading advocate of the view that corporations can be moral agents:

French, P. A. 1995. Corporate Ethics. Forth Worth: Harcourt Brace (drawing on his earlier work: French P. 1984. Collective and Corporate Responsibility. New York: Columbia University Press).

In addition, while covering more than just moral agency, the first part of Werhane, P.H. 1985. Persons, Rights, and Corporations. Englewood Cliffs: Prentice-Hall, covers the topic in the course of arguing for a qualified moral status for companies as 'secondary moral agents'.

Also, for a legal perspective linking the topic to problems of reforming the law on 'corporate manslaughter' (and the many high profile cases such as the Zeebrugge disaster), see: Wells C. 2001. (2nd ed.). Corporations and Criminal Responsibility. Oxford: Oxford University Press; Gobert J. and Punch M. 2003. Rethinking Corporate Crime. London: Butterworths.