Marcos Levín, the owner of La Veloz del Norte transportation company, was the first business executive to be convicted of crimes against humanity. Levín was found guilty of requesting military and police intervention in a labor dispute and of providing information to facilitate the abduction of workers.

Progress in criminal investigations targeting corporate involvement in crimes of State-sponsored terrorism has been extremely difficult throughout the entire judicial process. Seven percent of the civilians accused of crimes against humanity are business executives. The dictatorship offered an opportunity that some company executives grabbed to solve their own labor disputes through repression, while also increasing their profits. They made material resources, such as cars and facilities, available to the military forces. Besides, they provided lists of individuals, and thus they became another link in the structure of State-sponsored terrorism.

A clandestine detention center was established on the premises of Ford Company. In 2018, two former company executives were convicted for the kidnapping of workers at General Pacheco plant, in the province of Buenos Aires. With respect to Mercedes-Benz company, the case against a former company manager for the kidnapping of two workers involved in lawsuits over working conditions was only brought to trial by the end of 2023. In the provinces of Jujuy and Tucumán, some sugar mills also functioned as clandestine detention centers. Carlos Blaquier, the owner of Ledesma company in Jujuy, died without facing trial for his alleged crimes. The case related to the crimes committed at La Fronterita mill is scheduled to go to trial in 2025.