14 CFR § 5.23

Any person required to have an SMS under this part must define in its safety policy the accountability for safety of the following individuals:

Accountable executive, as described in § 5.25.

All members of management in regard to developing, implementing, and maintaining SMS processes within their area of responsibility, including, but not limited to:

Hazard identification and safety risk assessment.

Assuring the effectiveness of safety risk controls.

Promoting safety as required in subpart E of this part.

Advising the accountable executive on the performance of the SMS and on any need for improvement.

Employees relative to the person's safety performance.

The person must identify the levels of management with the authority to make decisions regarding safety risk acceptance.