It is also about the shared responsibility of the crew. E.g., the board has installed a set of rules regarding corporate culture, and this for a reason, namely to provide a climate for achieving best results, avoiding distractions and material damages. It's a shared responsibility of everybody in this environment to have an eye on whether the company lives up to these standards or not, in order for this to work. (Mind that the open letter directly addresses these codes.)

Edit: Mind that there is an obvious conflict between positions like, "you do as I say, because my money", and the complex relations that constitute a corporate business.

> "Has final authority and responsibility..."

However, this doesn't include defining responsibility. This definition comes from elsewhere and involves and includes other positions, as well.

Also, "final" implies an iterative process of multiple steps, like a discussion. (Which in turn implies a certain degree of openness to such a process.) Otherwise, it would be "exclusive" or "total".