In the traditional corporate hierarchy, the highest-level position is the Chief Executive Officer (CEO). The CEO is the most senior executive responsible for making major corporate decisions, managing the overall operations and resources of a company, and acting as the main point of communication between the board of directors and corporate operations. While the CEO is the top operational leader, they technically report to the Board of Directors, which is led by the Chairperson of the Board. In some organizations, especially in the public sector or non-profits, the highest title may be President or Executive Director. Regardless of the specific title, the "highest level" is defined by ultimate accountability for the organization's strategic direction, financial health, and legal compliance at the very top of the "C-suite."