The plugin provides the ability to create reports. Only the Jira admin has access to this feature by default. The administrator can grant access to creating reports to all users or to individual users, groups and roles. These rights only restrict the creation of new reports. In any report, users who have the rights to view and edit are separately indicated. Reports can potentially consume a lot of resources. In addition to performance settings, the administrator can control the distribution of resources between users.
The administrator can create and control reports and the rights to view them himself. Or as an option to delegate it to a specific role in the project.