Hi,

In Odoo, a **record rule** lets you restrict access to records based on conditions, such as the user’s current company. To make reports company-specific, you can create a record rule on the report’s model (for example, `ir.actions.report` or `spreadsheet.dashboard`) and set the domain to `[( 'company_id', '=', user.company_id.id )]`. This ensures that when a user is logged into Company A, they only see records (reports) assigned to Company A, and when logged into Company B, they only see records assigned to Company B. In short, the record rule automatically filters data per company so each company only sees its own reports without manual intervention.

More details, please refer to the links:

1. https://www.cybrosys.com/blog/how-to-create-record-rules-in-odoo-17

2. https://www.odoo.com/documentation/18.0/developer/reference/backend/security.html#record-rules

3. https://www.cybrosys.com/blog/record-rules-in-odoo-15

Hope it helps.