It is the Captains ac.The company hires.trains and ultimately trusts him/her.
I've seen some awful SOPs in my time.Counter-intuitive .unnecessarily fussy and even dangerous.Keep it simple and use common sense airmanship and good judgement.Less is more as a general rule.Be highly suspicious of lengthy SOPs which dictate everything down to the way you take a piss.eg,You as Captain check everything.not just this politically correct area of responsbility.First officer too,he should check everything.Too fussy?eg.pilot 1 and only pilot 1 must enter takeoff cg in fmc.Why?One pilot enters.one crosschecks.Thats the guiding principle.nothing else matters.Or only pilot X can operate switch Y at the appropiate time.Rote flying!!
The Company owns the ac but they will be in the office when something happens.Do you really believe USAir thanked Sully for his SOP skills?No,they thanked him for his flying and his judgement!