Criminal liability can not be transferred. The idea would be rejected by every sane court as it is a perversion of justice and sets unimaginably bad precedent.

Criminal liability cannot be transferred, but additional liability based on having the authority to oversee and direct a crime where one should have been aware is something that already exists: see RICO. No one is saying that the employees who committed a crime should be absolved, people are saying the chief executive should be additionally liable as they are responsible and, if they didn't know, should have known by this point.