Business areas are where we need to focus on our operations.
Out of the box, taxonomies are easy to make hierarchical. In the scorecard project, they are implemented as a taxonomy.
Here they are a content type (currently). There are some options to make content hierarchical.
For example, I've added a parent field. This can create the structure of a hierarchy, but what are the options for displaying it?
Views Tree:
Draggable Views
It can only render as a table, using the tabledrag library.
There is an issue to support other displays.
When trying to use Draggable Views data in another view, I ran into limitation. For example, I can't group by the parent entity title. Only the id is available. No relationships work either. (Maybe grouping isn't the right way to go)
Entity Reference Hierarchy field has more robust options, but there is no way to edit the full hierarchy.
Here is an issue for that, with a patch.
Using Book, Menu or Taxonomy is probably still the most painless way to go.