[universenz]

While he may not of penned it himself, he is certainly funding 50% of the rather generous severance and that should count for something by comparison.

[nowherebeen]

If you are thinking this is him and not the corporate strategy team, then you are a mistaken.

[darkwater]

The corporate strategy team leads the implementation, but the final go/nogo is on the CEO for sure. Or at least, that I would expect.

[nowherebeen]

The CEO is told they need to layoff by the CFO. The CEO agrees, then the corporate strategy team devise a strategy with the PR team. After the strategy is devised, the severance and headcount numbers are sent to the CFO for approval. The CFO should be the final go/nogo. Off course, the CEO can come in and change his mind, but that wouldn't be wise since the CFO has the best understanding of the economic situation and company's financial health.