As ever, whenever there's a low frequency, look at the underlying sources of an ngram:
A Picture of a Company: Who We Are, what We Do, what We Want
Lord Reid said that a company may be held criminally liable for the acts only of ... the board of directors, the managing director and perhaps other superior officers of a company [who] carry out the functions of management and speak and act as ...
The chairman and the directors of a company who do not prepare the attendance list of those present at a meeting in compliance with the provisions of Article 99 shall be liable to a cash penalty ranging from twenty thousand Rials up to two ...
For the purpose of any enactment in this Law which provides that an officer ofa company who is in default shall be liable to a fine or penalty, the expression " officer who is in default" means any officer of the company who knowingly and ...
A director of a company who acquires or disposes of a relevant interest in shares issued by the company shall,
Any director, employee, or shareholder of a company who - (a) fraudulently takes or applies property of the company for his own use or benefit,
And so on. However, there is one from 1872 which could do as an example of a company being referred to as "who":
... and that the policy-holders who should decline to accept substituted policies should be entitled to keep their old policies on foot by paying the premiums to the A Company, who undertook the liabilities of the M. Company in respect thereof.