The report created with adding the any variable column on the list report , the column is not visible to non-admin user when the report is run.
for eg : report created on SN_SM_Legal_Request
1. The variables data is stored on table "question_answer"
2. The Out of the Box ACL "question_answer==>read" will grant access only if user is admin or has a "catalog_admin" role.
3. Any users without these (admin or catalog_admin) will not be able to view the variables data on the list report
Solution is to create a read ACL on table "question_answer" to provide access to the user / group of user , having a specific role as per business requirement.