But no, civil disobedience is not about sentencing guidelines, and its not statutory (legislatures don't create laws for breaking the law) nor is it a defense, but nonetheless, it may be relevant. Again, it depends on many things, like the case itself, the jurisdiction, local rules, applicable laws, the judge...and why any of this matters is hard to understand without a background in civil & criminal procedure.
Someone else asked similar here & I went into further detail about why. A short answer is that humans have have states of mind, intentions and motives, and corporations do not (maybe you think they do; the legal system does not--judges and juries determine them as elements of crimes for humans, but not for corporations.) https://news.ycombinator.com/item?id=14278589
Hope this helps; I wish I had a better way of explaining, but, I'm no sure what else to say other than that our laws distinguish between humans and corporations and so do our courts, because our democracy has determined that its best for public policy not to, for example, allow companies, whose legal purpose is to produce monetary profits for shareholders, to instruct their employees to break laws.
Hmmm. I'll try but maybe we are misunderstanding each other, because this doesn't seem debatable?
There are rules that define what kind of defenses, mitigating circumstances, evidence can be presented etc, are permitted for civil & criminal cases & what common law & evidence can be shared with the jury etc.. I'm unaware of any jurisdiction where corporations are considered equal to people or have a mens rea etc or were permitted to describe their corporate law-breaking as "civil disobedience" to a jury.
That's not how I'd say the law viewed corporations or punitive damages; guessing we use words differently & aren't understanding each other.
I am not sure what else to say; that different rules & laws apply to corporations & people seems to be a standard thing in my world. In my head its a given, so maybe my explanations are not as clear as I think. If I come across a link I'll share.
And with Uber, the board and owners could similarly claim that they were personally engaging in civil disobedience, right? In the way that they managed Uber. However, I suspect that limited personal liability for corporate actions is a better deal.