上司 and 部下: Who Explains, Who Listens, and a Prohibition
Distinguish explaining a proposal to a supervisor from a supervisor listening to subordinates. Read the prohibition on placing all responsibility on subordinates as a rule, not a reported incident.
Explaining a proposal and reviewing materials
上司 (じょうし) means a supervisor or boss. 「新しい案を上司に説明した。」 — “I explained the new proposal to my supervisor.” 上司に identifies the recipient of the explanation. Do not reverse the roles and make the supervisor the person explaining.
「私の上司は会議の前に資料を確認する。」 — “My boss reviews the materials before the meeting.” The boss reviews the materials before the meeting. The sentence does not report an approval outcome for a particular meeting.
Listening to subordinates and prohibiting blame
部下 (ぶか) means a subordinate or junior staff member. 「上司は部下の意見にも耳を傾けた。」 — “The supervisor also listened to subordinates' opinions.” The supervisor listened, and the opinions belonged to the subordinates. Preserve the additional scope expressed by にも, also.
「失敗の責任を部下だけに負わせてはいけない。」 — “Do not place all responsibility for failure on those below you.” 負わせてはいけない prohibits placing responsibility only on subordinates. It is not a report that someone actually shifted the blame.
Read the relationship and direction of the action
上司 and 部下 express workplace relationships in these examples. The sentence's subject and particles distinguish explaining to a supervisor from a supervisor listening to subordinates.
The blame example states a prohibition. It does not identify an actual person who shifted responsibility or supply advice about personnel evaluation or disciplinary action.
Does the prohibition on placing all responsibility on subordinates report that blame was actually shifted?
Show the answer and why
No. してはいけない expresses a prohibition. The sentence does not establish who actually shifted blame or what personnel action followed.

