This is the 10974th most frequent Russian word.
вышестоящий
Higher-ranking or superior.
In this sentence, 'вышестоящее' is used as an adjective to describe 'руководство', meaning higher or superior management, indicating hierarchical position.
Вышестоящее руководство приняло решение о пересмотре стратегии.
The higher management has made a decision to revise the strategy.
Here, 'вышестоящего' is used as an adjective modifying 'отдел', indicating a department that is higher in the organizational structure.
Необходимо получить одобрение вышестоящего отдела для завершения проекта.
It is necessary to obtain approval from the higher department to complete the project.
In this case, 'вышестоящие' acts as an adjective for 'инстанции', referring to authorities of a higher level within an administrative or organizational hierarchy.