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This question is about employer.
A direct report refers to a professional who takes direction or orders from a supervisor, manager, or some other official that is higher in the chain of command of their organization. The person to which this professional reports is known as the direct reportee. Direct reports receive assignments from direct reportees.
A direct report receives assignments from their manager, supervisor, or otherwise deemed direct reportee that they then must complete, while the superior professional supervises their work performance and productivity levels, and often provides feedback on these issues. Direct reports normally are one of several direct reports working under a direct reportee.
While direct reports are subordinate to their direct reportees, they can also hold very high-level positions. An example of this is a vice president of a company is a direct reportee and also a direct report because they report to the CEO of their company. Companies that use direct reports usually have conventional organizational systems concerning departments.
Here are some common positions that have direct reports:
Managers
Supervisors
Team leads
Project leads
Company president
Shareholder
Store owner or manager
Head or chief of a department
Director
Depending on the specific organization's size and particular industry they might assign a hierarchy with department heads as direct reports being near the top, only subordinate to a CEO, and then have these department heads be direct reportees to senior, mid, and low-level employees. Each stage of the hierarchy then contains various direct reports and reportees.

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