I'll be honest, I do believe that CEOs should be personally held repsonsible for the shit their companies pull, in general. And after-the-fact, too. If you led a company and later it gets fined for something it did while you were CEO, that's on you. Say 50% of fines have to be paid by the C-suites personally.
But independent of that, in a report such as this, it of course makes little sense because the title wants to strongly suggest they create more carbon emissions as consumers (say via owning yachts and shit) than the poorest 66%. And that's a very false equivalence. Now you could argue they're responsible for more carbon emissions, and I would maybe agree with that, yes. They make the decisions that enable this carbon usage, and they could, if they wanted to, cut large swathes of it albeit probably not lasting.
But yeah, agreed, pretty shit headline.