The definition section of 830 indicates the operator is the owner of the aircraft or lessee, the person that causes the aircraft to be operated, but doesn't specifically say pilot, so I think it's safe to say they consider the operator to be the company. The FAA requirement is to submit a report within 10 days if you have to deviate from any 14 CFR for the purpose of an emergency. That one applies to "any person", so that would include a pilot.