The three were found guilty at the Special Criminal Court last month of taking part in a brutal attack on the Quinn executive in Co Cavan in 2019.
A man known as YZ (40), along with Alan O’Brien (40), of Shelmalier Road and Darren Redmond (27), from Caledon Road, both in East Wall, Dublin, were convicted of falsely imprisoning and causing serious harm to Mr Lunney (52).
A fourth accused, Luke O’Reilly (68), from Mullahoran Lower, Kilcogy, Co Cavan, was acquitted.
They had all denied the charges in a nine-week trial at the three-judge, non-jury court.
YZ cannot be named at this time by court order.
Mr Lunney, a father-of-six and director of Quinn Industrial Holdings, was kidnapped outside his Derrylin, Co Fermanagh home on September 17, 2019.
He was bundled into the boot of a car and driven to a horsebox in a yard at Drumbrade, Co Cavan, where his captors ordered him to resign, beat and slashed him, broke his leg with a wooden post, carved the company initials QIH into his chest with a stanley knife and doused his wounds in bleach.
Mr Lunney was left in his boxer shorts, covered in blood on a roadside in Drumcoghill Co Cavan, where he crawled to safety and flagged down a passing tractor.
In a victim impact statement last month, Mr Lunney said the “campaign of intimidation” against the business and his colleagues that culminated in his abduction had caused “much apprehension and fear” in the community.”
The scars and trauma of his kidnapping and torture would remain with him and his family for the rest of their lives, he said.
He did not know the accused and could not fathom "the intent or reasoning that encouraged and enticed them to commit this crime.”
“I trust those involved now realise that there will never be a place in our community for violent or any other form of intimidation,” he said.
After hearing the victim impact evidence from Mr Lunney and mitigation for the three accused last month, the court adjourned sentencing to this morning.