If the CEO was subject to this sort of personal risk, I believe there would be far more systems/processes in place to make sure that there wasn't any sort of illegal activity going on (random external audits/investigations, more protections--or even rewards--for whistleblowers, etc.)
Taking the VW emissions scandal as an example, there's an estimate that suggests that there will be 1200 premature deaths because of the increased pollution [1]. This has an obvious personal cost to the victims & their families, and there is a larger cost to the overall economy because of the decreased worker output. This doesn't even take into account the growing cost of pollution as a factor in global warming.
[1] http://news.mit.edu/2017/volkswagen-emissions-premature-deat...
Given that most people break the law in minor ways quite often, I'm relatively sure there second is false. And I really wouldn't bet on the first being true either...
Valve stole from an estimated 20,000 Australians before a judge recognized their former refund policy as being designed to refuse refunds rather than disburse them. Under a system of accountability about 20,000 Australians and maybe several hundred thousand others around the world wouldn't have been stolen from by Valve, who got away with this massive fraud by paying a small fine they contested and changing their refund policy. GOG still enjoys a similarly disingenuous refund policy where you must help them prove the game can open on your computer which is the threshold they invented for denying refunds.
https://variety.com/2018/gaming/news/valve-australia-fine-12...
Google realized at some point that they had not coded up a particular kind of refund and let it sit for twenty years, stealing $75 million from their advertising customers persisting long after they knew. Under a system of accountability these companies wouldn't be being stolen from by Google, who got away with this massive fraud by refunding an amount they calculated.
https://www.businessinsider.com/google-emails-adtrader-lawsu...
Facebook realized at some point they could steal from children and started both optimizing for more confusing virtual currency purchases and refusing refunds on accounts they identified as children using parents' funds. Under a system of accountability exploiting these children and defrauding their parents wouldn't require a multi-year lawsuit to resolve with a small check.
https://www.revealnews.org/article/facebook-knowingly-duped-...
Then there's the mystery of who's still paying for AOL dialup. Across the internet zombie subscription fraud and free-trial fraud must be in the tens of billions a year, companies optimize around fraud so hard we have to call it dark patterns so they can disassociate from the criminality of what they are doing.