Because that would be a perversion of justice. You can not pay someone to take on criminal liability for crimes they didn't commit and could not have any knowledge of. Just imagine what precedent this would set if it was allowed. If courts would accept that criminal liability can be transferred in exchange of cash, how would the justice system look like?
"Culture" is completely ephemeral and having a court of law determine that the CEO "caused" some change in culture which then caused criminal behavior is ridiculous. This obviously can not be proven "beyond a reasonable doubt".
>I mean parents are liable for their children
Parents do not take on the crimes of their children. They are criminally liable for not overseeing their children's action and/or for not preventing their actions, which is something totally different.