collage of 3 business professionals both male and female (Photo: Shutterstock)

The top HR executive reports to the CEO, president or owner in three of five organizations, according to XpertHR's HR Staffing and Resources Survey 2021. In other companies, HR reports to:

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  • CFO, 13 percent
  • COO, 10 percent
  • Senior-level companywide manager, 8 percent
  • Senior-level department/division manager, 2 percent
  • General counsel, 1 percent
  • Board chair, 1 percent
  • Other or not sure, 5 percent

"The survey results show that at a majority of organizations, HR has a direct line to a topmost company executive rather than needing to go through an intermediary such as the CFO, which is probably a reflection of the importance employers place on human resources in today's complex working world," said Andrew Hellwege, surveys editor for XpertHR.

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