Microsoft has hired OpenAI co-founders Sam Altman and Greg Brockman to head up a "new advanced AI research team," the software conglomerate's chief Satya Sam Altman and Greg Brockman and many of their former OpenAI colleagues will join Microsoft, Satya Nadella said.
CEO has to report to the board. So technically “board” is the manager.
Also in Sam Altmans case , he joined Microsoft so now he is more like “manager” who report to the director and director reports to CEO. Lol the pyramid sounds not so fun.