Ah, you're asking "which organisms can read a situation and choose how to react to it" ??
Certainly humans, I'd say. I think it likely many others as well. The thread I linked to above contains some discussion of that very point. But *if* the conjecture is correct, one would need to identify the physical structures involved in information creation to be sure.
As for the role of the brain, I think it is clear that some sort of integration and processing goes on in the human brain which results in the sensation of human awareness -- there is something it is like to be a human, and that this is so is likely a result of things that happen in the brain.
But again, it's an empirical question as to whether the same sort of processing occurs in the brains of other animals. And we cannot answer that question yet, for we do not know what to look for (as far as I know).