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HR should forward to legal for the highest risk.
From what I have seen, ER team reports an HR lead or HR strategic lead and legal work closely with ER.
At my last job, HR handled all investigations and looped in legal just in case shit hit the fan.
The setup I’ve always seen has ER as part of HR and Legal gets looped in for review
What everyone else said.
In my old company, it was in HR, and that team was led by a lawyer with an HR background. In my current company investigations like this start in HR but they have a tight link to the risk team.