To enable the Enhanced Folder Sharing feature for an organization's reports and dashboards, review Enhanced Folder Sharing for Reports and Dashboards.
Subscribe Users, Groups, and Roles to Reports in Lightning Experience
'Subscribe' option does not appear for reports
Maximum number of reports or dashboards a User can subscribe to
Reports and Dashboards: What’s Different or Not Available in Lightning Experience
Add the 'Subscribe to Reports: Add Recipients' permission
Note: In order to subscribe Public Groups, Roles, or Users to a report within Lightning Experience, the report folder must be shared with the group, role, or user first. Only then can users add groups, roles, or users to the subscribed report's recipients.
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