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Create report for linked reports with Business Unit

Linked reports with Business Units can be created from Pre-Defined Reports with Business Units or a normal report marked with Export drilldown for Business Unit.

Read here about, Reporting Services linked reports 

You can Deploy one or more of the Pre-Defined reports for the Business unit to Reporting Services. Deploy them to the Business Unit Template folder.

You can also Create a report, and when deploying to Reporting Services, Enable drilldown and Export drilldown for Business unit. Deploy the report to the Business Unit Template folder.

This will create a property for the Business Unit, which is needed for using it with Create linked reports to Business units.

Now go to Create linked reports to Business units

If you want to…You can…
Create linked reportsCreate linked reports to Business units to see how.
Manage report servicesManage reporting services to see how.
Deploy to reporting servicesDeploy to reporting services to see how.
Deploy predefined reportsDeploy predefined reports to reporting services
What isReporting Services linked reports