›[usually plural]used to refer to the way that employees have a manager, that manager is the responsibility of another manager, etc.: The departmental restructuring included changes in reporting lines.The project needs clearer reporting lines.We need to review the structure, shorten reporting lines, and reallocate responsibilities.
have a reporting line to sb/sth›to be managed directly by a person or group of people: The post has a direct reporting line to senior management.