Guidance that consolidated HCRD, on the same cycle and period as financial reporting, is preferred for comparability; yet an organization made up of business units in different sectors (multinationals, conglomerates, family groups, subsidiaries of holding companies, state-owned enterprises) produces a separate HCRD for each dissimilar unit, above all one with its own profit and loss account, since one combined report would mask material differences. The choice weighs how varied the operations or sectors are, how decisions and accountabilities are structured, geography, regulatory supervision, the size and reach of units, how mature each unit is, differences in culture, strategic value, the management of risk, how resources are allocated, reliance on supply chains, differing HR structures and how stakeholders see the brand; the wider the differences, the stronger the argument for separate reports. Either way the HCRD runs on the organization's normal reporting period.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.