Create report for linked reports with Business Unit
Introduction
Section titled “Introduction”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 reports | Create linked reports to Business units to see how. |
| Manage report services | Manage reporting services to see how. |
| Deploy to reporting services | Deploy to reporting services to see how. |
| Deploy predefined reports | Deploy predefined reports to reporting services |
| What is | Reporting Services linked reports |