> a corporation is typically "a thing".

What is "a thing", exactly ? Corporations are certainly ambiguous in that regard: they have legal personhood[1] and even free speech[2] in US, apparently.

In the other hand, no corporation ever really "announce its financial report". Someone does it on behalf of the corporation, technically.

[1] https://en.wikipedia.org/wiki/Corporate_personhood [2] https://en.wikipedia.org/wiki/Citizens_United_v._FEC