This blog should inform about the 2 general possibilities you have within C4C to restrict access to analytical reports.
The fact that you can define access contexts within the report definition itself is not subject of this blog.
The default setting for report access is:
Reports are assigned to workcenters when they are configured. If you have access rights for this workcenter, you can open the report. In the first example below- the opportunity report is assigned to the workcenter opportunity and therefore a user who has authorization for the workcenter view ‘opportunity’ can see the report in his list of reports (please keep in mind: the list shows always the variants defined for a report, not the report name itself!) 
With this default setting you can not hide certain opportunity reports for users who have the workcenter view ‚opportunities‘ assigned.
To achieve this you have to switch on the role based access for reporting.
This is done in a finetuning option- not scoping!!
As a result of this configuration you can assign roles to reports in the ‚assign‘ transaction ( see screenshot in first example)
This allows you to define reports for certain user roles and not all users see all reports which are linked to a workcenter view to which they have access rights .
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