Limitation of Macros = true parameter while using nested SQL queries

The parameter "macros=true" has a limitation when using the nested SQL queries. For example, the use case below determines:

A SQL query where the output of the outer query is fed as input to the inner query.

select ap.directory_id,
CONCAT('{sql-query:dataSource=SQLSERVER|table=false}
use jiradbnew;
select user_name, directory_id, display_name, email_address, dir.directory_position
from cwd_user usr
join cwd_directory dir on dir."id" = usr."directory_id" and dir."id"= ', ap.DIRECTORY_ID, ' {sql-query}') as "JiraVal"
from cwd_group ap

In this case, if we enable macros=true, the inner query executes first and it won't be able to find a substitution value for "directory_id". Therefore, this query is not executed successfully.