Hello Howie,

Thank you for posting your question / issue on the forum

Currently, as you are aware, the ability to enable and restrict reports is achieved through Role security.

An enhancement request (#112414) has already been raised to allow the ability to
enable and disable exporting as a report option.

However, this enhancement has yet to make it to the Dev round-table.

The following link to our Wiki regarding Content Categories may be
worth looking over, depending on what other options your users
require.

Content Category Security

Regards,

Kyle