You can restrict a report so that only the data for the user who is running the report and for the resources who report to the user is included.
For example, you have a report that tracks vacation schedules for all resources. However, you want resources to only see their own schedule. If the resource is a manager, then they would also see the schedules for the resources that they manage.
Report filter
[|ReportsToId] = #sq($account.parameters.ResourceId)# or [|ResourceId] = #sq($account.parameters.ResourceId)#
Note: You must add "ReportsToId" to the query.