12. Lateral Relationships A lateral relationship describes the relationship of employees who are at the same level and report to the same line manager. A lateral relationships are shown by HORIZONTAL lines on an organisation chart. E.g. Miss Jones, Mr Murphy, Miss Simpson and Mr Spacey have a Lateral Relationship. They have the same level of responsibility and cannot give each other an order. Mr Smith Managing Director Miss Jones Finance Manager Miss Murphy Sales Manager Miss Simpson Purchases Manager Mr Spacey Human Resources Manager