The folder permissions report allows you to view the permissions that are present over the folders of the selected mailboxes. You can create reports for different folders present within the mailboxes.
To create a Folder Permissions report:
Go to the Reporting tab → Custom Reports.
Click the Create New Report button.
Choose the organization
Enter the report name.
Select the Mailbox Folder Permission Reports category from the Select Report Type drop down menu.
Choose the mailboxes for which this data needs to be obtained by clicking the Add button.
Select the Gathering Interval. (Choose Run Immediately if you want data to be gathered as soon as you click Create).
Pick the folder for which you want the report to be created from the Folder Name drop down menu.
Click the Create button.
Once you've created the report, it can be viewed under the Custom Reports category. It displays the users and groups with permissions over the mailboxes and the access rights that they have.