CEO to HR: "You are simply only here to advise me..."

Would depend on the context and whether any other qualifying remarks exist.

For example, HR may recommend a different solution to those preferred by finance and IT teams; the CEO then has to make a decision as to the way he will go which could be any of the suggestions, a compromise or none of them. In this situation, it is clearly his call and no-one else's. That is what makes a CEOs job much more complicated than many others - part of his jobis to choose solution that will globally be better for the company, even if they go against the grain of the interst of particular departments or actors - there is rarely a black and white "right" solution when it come to the CEO's decisions

Would depend on the context and whether any other qualifying remarks exist.

For example, HR may recommend a different solution to those preferred by finance and IT teams; the CEO then has to make a decision as to the way he will go which could be any of the suggestions, a compromise or none of them. In this situation, it is clearly his call and no-one else's. That is what makes a CEOs job much more complicated than many others - part of his jobis to choose solution that will globally be better for the company, even if they go against the grain of the interst of particular departments or actors - there is rarely a black and white "right" solution when it come to the CEO's decisions