Each person know by this system will have a 'home' organisation unit which is typically set to the company or department which they work for.
This is used to indicate when a person is acting outside their own area. If they raise a risk in another leg of the organisation hierarchy their name will be shown as the author but with their 'home' company/department in brackets afterwards. Likewise, if someone allocates a risk to a person who is in another leg of the hierarchy the owner name will include their 'home' company/department.
The 'people' option of the action list report uses a person's 'home' company/department to generate a list of actions which belong to all the people within a given company/department.