In the Reporting Engine, you have the ability to "Subscribe" to all or part of the report. That's the "Share" type of report feature.
You can manually create, you can have users create them for themselves as well.
If you are just trying to create a "share with XXXX people" then by default Kentico doesn't have this to my knowledge, however you can always create an email group (1 email address that goes to many people), or create an email rule that forwards it to a list in your Email Client, then subscribe to that 1 email address.
Lastly you can also display reports on a web page if that makes it easier to share, however you'll have security to figure out then (how to make it so only internal see it, they will need a login)