Potentially, all of them.

If someone steals my identity, and puts me in a position where "I" owe money that I didn't borrow, NONE of that money paid back will come from my pocket.

The government can figure out who should owe it, but it sure as hell isn't me.

I think in the same way part of our paycheck goes to federal taxes, part of our paycheck should go towards funding an insurance for the financial impacts these sorts of events, commensurate with the total compensation of a person, and adjusted each year for the growth of any stocks granted to that person.

I'm sure there are edge cases and operational details that need to be figured out with that idea, but at the end of the day if a company is directly or indirectly responsible for awful things, the executive and senior leadership should feel the impact more than others, financially and/or criminally.

It's not identity theft - it's bank robbery, and the bank is trying to pin it on you: https://www.youtube.com/watch?v=CS9ptA3Ya9E