Risk assessment - threats related to top management

Answer:

Threats could be numerous, but I would say that the biggest threat is unavailability of e.g. the CEO, especially if the related vulnerability would be that there are no replacements for that person.

Other threats could be similar to other employees - breaking the information security rules, misuse of assets, not protecting adequately confidential information, etc.

This article may help you: ISO 27001 risk assessment: How to match assets, threats and vulnerabilities https://advisera.com/27001academy/knowledgebase/iso-27001-risk-assessment-how-to-match-assets-threats-and-vulnerabilities/