I’ve always had a simple view of who I report to, irrespective of the project and the work I’m doing.
If I’m leading a team, I report to the members of the team and manage status updates above.
You lead your team; you manage their results.
The reasoning is simple – your team is what matters most; they are the ones putting in the time, they are the ones investing extra effort, they are the ones who need your help.
Your manager should be leading you: what do you need, and how can I help? Same pattern and practice – they lead you; they manage your results up.
It’s not a complicated pattern, but what it requires is giving your team agency and accountability, and giving them the ability to grow and learn those skills.
That’s the hard part.