During the development of your documents through the templates wizards, you will be asked to define some responsibilities for specific tasks, and based on how you want to implement ISO 27001 you can decide which steps to assign to specific departments/roles.
For example, the Finance head can be assigned when a specific task requires money or that something is bought. A more specific example is the training and awareness plan, where you can define the HR manager as responsible.
The main point is that ISO 27001 does not prescribe which activities assign to specific roles, so it leaves organizations free to define them as they see best for them.
These articles will provide you a further explanation about roles and responsibilities: