What Does Duska Mean When He Says That a Company

What does Duska mean when he says that a company is an instrument, not an end in itself?

A) It's created to earn profit, and it doesn't have value in itself, like a person does.
B) It's created to earn profit, so it deserves the loyalty of people who share the profit.
C) It's created by people, so it deserves the same respect given to people.
D) It's created with the goal of human fulfillment, so it has elevated moral status.
E) It's created with the goal of human fulfillment, so it has lowered moral status.