"Reporting 2.0" applies the general concept of "Web 2.0" user-driven content creation to the field of report generators. Thus, It represents a significant shift in the relationship and the dynamics between an organization's IT department and its line-of-business professionals when it comes to the process of creating and adapting reports.

In the "Reporting 1.0" paradigm, a business user expresses requirements which a software analyst or developer tries to "translate" or "shoehorn" into a traditional report generator tool. "Reporting 2.0" changes this dynamic by allowing a better separation of concerns between the IT staff primary responsibility and the business user's ability to grasp, emphasize and express the deeper informational meanings of the data.