The "Is Reporting Aware" flag is used only in the environments that have Crystal Reports reports implemented. When you have this kind of reports in the system, with this flag you can mark the users (their actions) that should be included in this reporting functionality.
Users that do not have this flag enabled they will not appear in all the reporting related actions and dropdowns.
This flag is not useful in Lumira live reporting or SUP UI5 and Kendo widget reports.
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