Because undoing a death sentence if it turns out the culpit was one level higher in the corporate chain is pretty hard. I agree in principle that IF your count

Because undoing a death sentence if it turns out the culpit was one level higher in the corporate chain is pretty hard. I agree in principle that IF your country has the death sentence, there is no reason why it should not be applied in such cases as well. But I think death sentences are problematic. Put them in jail and bar them from ever running a company again. That should be enough.