A management consulting firm came to do a restructuring in a Conglomerate I worked and Evil almost had it's way. When the consultant submitted her draft report for discussion by HR Community made up of over twenty (20) Managers, on the prompting of the HR Group Head, the consultant recommended that the HR Group Head should no-longer report to the Group Managing Director but to the Chief Operating Officer who reports to the GMD. My lone voice against the recommendation was rebuked by the HR Group Head pointing out that the COO has more daily operational duties. However, the absolute minority position was upheld in the final recommendation and today the Human Resources Director reports directly to the GMD.