A company is inherently answerable to the public at large. No less than a government, it's a legal fiction that is enabled by the collective behavior of the public remaining consistent with its existence.
Just to be clear, are you talking about a publicly listed company or feel that every business, let's say a small grocery store as well is equally responsible.
I feel a company is responsible to its customers and shareholders, that's about it.
I didn't use the exact word "responsible" which sounds ambiguous and maybe normative. I was trying to make a factual statement rather than a normative one. Even a small grocery store depends on abstract legal concepts having power which require public assent.