I worked for an airline that had a set of, I think it was six, corporate objectives. The first was that "the company should operate to standards of safety that tolerate neither accident or incident". It is obvious commonsense that if there is only one corporate objective in an airline it would have to be about safety.
Once you have established such an objective all sorts of things flow from it if is going to be achieved. The Captain's authority over the preparation for the flight and the management of the flight are just two examples.
I am not going to pass any judgment about the Girona crash because all the issues would appear to be in the accident report. But I would like to see the corporate objectives for the business as a whole. I was told some years ago by a senior director in the Thomson organisation that thre role of Britannia was very clear. It was to be the mass trassport system for Thomson Holidays.
Some years later I was headhunted to run a shipping business. I did not get the job and I was given some feedback on why. It was apparently because I answered one of the questions at the interview in the wrong way. I was aked what I would do on my first morning there. I answered that in addition to meeting the key people who would be reporting to me I would need to study the accident handling procedures so that I would know what I was required to do if there was any incident or accident on my first day there. I was told in the feedback that I should have talked about profit instead.
I wonder just how many airlines would have a similar view.