A corporate author is a term for the name under which much academic material is listed. Many forms of information (statistical data, for example, or encyclopedia articles) are not clearly written by any one person. They are assembled from contributions by several - sometimes many - people. This does not necessarily mean that they are poor sources. Government departments, professional bodies and such media sites as the BBC are usually regarded as authoritative; and there is no source better than companies like Coca-Cola and Adidas for their accounts. In such cases, use the name of the 'corporate body' (the commercial corporation, the Government department, the NGO or similar) as the author in your academic references.