I know this is long winded quoting all the code reference, however there is no reference to reporting structure when designating an SQFP just that they have the responsibility and authority to carry out the needs of the SQF system for the individual site. The SQFP for sure can report to a corporate structure.
Step 2: Designate an SQF Practitioner The SQF Food Safety Code: Food Manufacturing requires that every certified site has a suitably qualified SQF practitioner to oversee the development, implementation, review, and maintenance of the SQF System, including the system elements, Good Manufacturing Practices (GMPs), and food safety plans. The requirements for an SQF practitioner are described in the system elements, Part B: 2.1.1.4 and 2.1.1.5. You may choose to have more than one SQF practitioner to meet shift and operational requirements. An alternative staff member should also be identified to manage the SQF System in the absence of the designated SQF practitioner.
2.1.1.4 Senior site management shall designate a primary and substitute SQF practitioner for each site with responsibility and authority to:
i. Oversee the development, implementation, review, and maintenance of the SQF System;
ii. Take appropriate action to ensure the integrity of the SQF System; and
iii. Communicate to relevant personnel all information essential to ensure the effective implementation and maintenance of the SQF System.
2.1.1.5 The primary and substitute SQF practitioner shall:
i. Be employed by the site;
ii. Hold a position of responsibility related to the management of the site's SQF System;
iii. Have completed a HACCP training course;
iv. Be competent to implement and maintain HACCP based food safety plans; and
v. Have an understanding of the SQF Food Safety Code: Food Manufacturing and the requirements to implement and maintain an SQF System relevant to the site's scope of certification.