Upper management refers to the highest level of executives in an organization, responsible for making strategic decisions and overseeing the overall direction of the company. This group typically includes positions such as CEO, CFO, and COO, who work together to set goals, allocate resources, and ensure the organization meets its objectives. These leaders play a crucial role in shaping company culture and guiding lower management and employees. They are often involved in long-term planning, financial management, and stakeholder communication, ensuring that the organization remains competitive and aligned with its mission and vision.