It is a simple process to retrieve the SAP Report documentation available within your SAP system and can be done via SAP transactions SE80 or SE38
Step 1 - Execute transaction SE38
First execute SAP transaction SE38.
Step 2 - Display the documentation
There are a number of ways you can do this. The first is to enter the report name and select documentation from the radio buttons.
Then press the display button.
Alternately from the initial screen of SE38 select menu option Goto->Documentation->Display
...Or display the actual ABAP code and then select menu option Goto->Documentation. You can also do this via transaction SE80.
Step 3 - Documentation will be displayed
The Report documentation will then be displayed as follows