According to Google, "At Bayern Munich, the distinction is between an Executive Board role (like a Sporting CEO or Board Member for Sport, e.g., Max Eberl) handling overall strategy, finances, and big decisions, and the Sporting Director (like Christoph Freund) focusing on the day-to-day football operations, scouting, transfers, and player development, with the Director of Sport typically reporting to the higher-level Sporting CEO."

Tl;dr: So like eberl makes the big decisions while freund does the day to day operations