This particular topic really belongs to Chapter 4, Working with Report Manager, but is placed here because report authoring except through SSDT was not described earlier.
A report to be linked must be kept on a server and the users can access the report on the server. The linked report is a parametric report. When you create a linked report from it, it can be viewed by the user who provides the parameter. In Report Manager, it is very easy to customize the linked report depending on the folder in which it is placed. The layout and data source properties are kept the same, but other properties such as security, location, subscription, and so on, can be managed from Report Manager.
Hands-on exercise 5.7 – creating linked reports