Before trying to explain why you think business executives aren't being prosecuted for criminal conduct, can you first point to a reliable source of data that indicates that this is actually happening, and isn't just a myth reinforced by online echo chambers?
Anecdotally, most of the large corporate scandals that involved actual criminal conduct that I'm aware of did result in prosecutions and, often, convictions of the culpable parties. For example, Jeffrey Skilling, Bernie Madoff, and Elizabeth Holmes all went to jail.