The on-loan AC Milan striker missed a penalty in defeat at Shakhtar this week.
"I find it shameful that now you are looking to find in me a scapegoat for a difficult situation," Borriello told Mediaset.
"Everyone talks about things I have never done. I'm not the one who decides who plays and who goes on the bench.
"I scored 15 goals in five months and won a penalty against Lecce in the 90th minute. In Donetsk I saw that no one picked up the ball and then I took the penalty after which I have taken all the responsibility.
"I don't think that taking responsibility is a fault and that we were eliminated by my missed penalty."