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Who creates reports:
This is controlled in the form of a Create by the Add Report privilege. You can choose which role is granted this privilegeneed to grant this privilege to a role who should be able to create reports in Celoxis.
Who accesses reports:
When a report is created, there is a Share With Visible to Users option. You can either create a private report (not shared with anyone), or choose to share it with all users in a Specific Departmentworkspace, or share it with all users in your organization.
What data is visible on the reports
Finally, when the report displays data, the information has its own security layer. For e.g. if a user does not have View Financials privilege, and such a user accesses a report which contains financial information, then that user will see '*' in those columns. Similarly, if a user has privileges to see only his/her own tasks, then the 'All Tasks' report will show only the tasks assigned to that user.