User
Assuming that this is a corporation with some subsidiaries. HR and accounting divisions cover all subsidiaries. There are many departments within each subisdiary. Then the impact scale should be established for each subsidiary/ division and apply for all departments belonged or impact scale should be established at departmental level?
Experta
The impact scale should be established at the departmental level. This approach allows for a more precise assessment of the impact on each department, considering that HR and accounting divisions cover all subsidiaries and there are many departments within each subsidiary.