Reporting is a big subject. It involves multiple departments, approaches, and massive amounts of data (which must be correctly applied and interpreted). Technically, the reporting happens as a dance between 3 areas:
- Source Data and Organization of this Data
Depending on who needs the data, it may be presented in Dashboards, Lists, or both.
Depending on who needs the data, the source may be a folder, or a list.
And depending on who needs the data, permissions (usually view-only) may need to be given on lists or folders.