This proposal is part of the 2.03 upgrade process, please comment by replying below.
**Schema Object** None
**Type of Change** Addition of guidance
**Issue** Publishers and users require clearer guidance on how hierarchical business models are managed.
**Proposal** Add a section on use of hierarchies to the standard guidance on [Establishing Publishing Policies](http://iatistandard.org/202/guidance/how-to-publish/establish-publishin…). This should include:
- The scope of use must not extend beyond the reporting of the activities of a single organisation.
- All types of transactions may be reported at any level provided that:
- There is no double counting across the activities of a single organisation.
- Transactions should not report disbursements within a hierarchical group. The flow of money down a hierarchical chain is implicitly assumed
- Incoming Funds can be present at any level but must be reported only once and at only one level
- Budgets & results can be defined at any number of levels
- All mandatory fields should be present at all levels.
- Hierarchical groups should be treated as a single activity for the purpose of publisher statistics assessments
**Standards Day** Proposals were accepted. There was a wider discussion in the room around different use of hierarchy, described as hierarchy of relationship as well as hierarchy of funding flows. However, there was confusion around the definition being used for double counting and how that relates to reporting hierarchies. It was clarified that as long as the flow of resources is reported correctly, there will be no double counting. However, a number of examples were given from organisations highlighting that that there is inconsistency in how they use hierarchies and their understanding of double counting. The issue of treating hierarchical groups as single activities for publisher statistics assessments was not discussed.
**Links** Previous discussions - https://iaticonnect.org/group/standard-management-consultations-0/discu…