Currently at a report level when sharing two options are always on by default
"Allow recipients to reshare the artifact" and
"Allow recipients to build new content from the underlying datasets"
You should be able to control whether these are on or off by default at both the workspace level and the tenant level.
You should also be able to control at a workspace and tenant level whether or not people can enable these options.
i.e.
@ workspace
Enable or disable users to
"Allow recipients to reshare the artifact"
and
if yes, choose default value for "Allow recipient to reshare the artifact".