The moral responsibility of pharmaceutical companies is often invoked when discussing the difficulties faced by developing countries regarding their access to medication. In this article, I wish to criticize one strategy of attributing responsibility to pharmaceuticals, according to which moral responsibility originates from the analogy between enterprise and individual moral agent. I will propose an alternative strategy linking responsibility to the functions of the enterprise using a distinction between the organizational and occupational functions of a pharmaceutical company. Despite its interest, (...) the mitigated success of this proposition will bring me to reconsider the overall relevance of attributing, in such a targeted manner, moral responsibility to pharmaceuticals. (shrink)