When one shares a report with somebody else, the recipient gets a link and they will be able to access the report and do everything that the owner can do. The owner has the opportunity to decide whether the recipient is allowed to share the report further. Once the recipient clicks on the link they will be sent to the application to accept the share; they will then go into their account and click the accept share button. Once the link has been used it cannot be reused. So if a recipient of a share forwards the email to somebody else, the second person will not be able to see the report. This is by design so data cannot be shared without the permission of the owner. Also, if one clicks on the same link more than once, the second time, the link will not work.