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For this level of accountability - analyzing risks, maintaining risk profile, and risk-aware decisions(providing precise information to management for making decisions). CRO is my choice
Business management: Plays a role in risk ownership but not primarily responsible for maintaining the risk profile. Business process owner: Focuses on risks within specific processes, not enterprise-wide. CIO: Manages IT risks but does not oversee the full risk landscape or enterprise risk profile.
ISACA always emphasized that accountability should go to 1 role, also analyzing risks is not a task of the Bussiness, RIsk practitioner are tasked with this using either qualitative or quantitative techniques.