Only the owner of an account has automatic access to the reports - as this is sensitive data, access can also only be granted by the owner themselves.
With access to the reports, the Admin and HR roles have access to all data of all employees. If a user is granted access, they will only have access to the data of the users in their department and teams.
To grant access to the Reports tab, please go to the user's profile via the User list.
When the profile opens, go to the "Public Information" and check the box "This user is allowed to access the reports section".
As soon as this check mark is activated, the access to the reports is also activated and the data can then be exported as Excel.