The [organization] shall identify the Accountable Executive who, irrespective of other functions, shall have ultimate
responsibility and accountability, on behalf of the [organization], for the implementation and maintenance of the SMS.
The [organization] shall also identify the accountabilities of all members of management, irrespective of other functions,
as well as of employees, with respect to the safety performance of the SMS. Safety responsibilities, accountabilities and
authorities shall be documented and communicated throughout the organization, and shall include a definition of the
levels of management with authority to make decisions regarding safety risk tolerability.