"首当其冲"通常是一个中性词汇，没有明显的褒贬含义。但在特定语境下，可以根据具体情况赋予褒义或贬义。例如，"在抗疫一线，医护人员首当其冲，是最值得尊敬的群体"（In the frontline of the fight against the epidemic, medical workers are the ones who bear the brunt and deserve the utmost respect），这里"首当其冲"是一种褒义的描述。但是，"公司经理由于失误被开除，他成为了首当其冲的人"（The company manager was fired due to his mistake, and he became the one who bore the brunt），这里"首当其冲"是一种贬义的描述。