If you are an employee, chances are that your company does have some solution to access your mails, projects correspondence, etc, so it’s not a huge problem for you there. Concerning online freelancers, you may have money left on freelancer websites,
projects ongoing, with customers waiting. It could be a good idea to leave an access and appropriate instructions to these resources to make sure that everything can be closed properly.
Business owners also have responsibilities there. Of course, online financial assets have to be considered, but you will have to list account management tools, project management websites, advertising contracts… How can one be sure that the business can still be done if some people are not granted access? There, you can still prepare documents listing the business online account, latest business plans/business models, instructions for your staff.
A common example is the case of invoices and clients records being stored on a password protected medium. In this situation, it is quite difficult to settle business affairs without using a “digital forensic” or a hacker.