If your looking for the right approach to migrate your own developed Cognos reports from one environment to another, here is a bunch of links that cover the process involved.
So lets use the scenario where you have developed some reports a in Development environment and now
want to move them to a UAT or Production environment, how do you go about doing that?
The recommended process is to create a deployment of the reports to be transferred, then import this deployment into the target environment.
The process is covered in the following Cognos documentation ;
Specific process and links:
Deploying Selected Public Folders and Directory Content
There is also a proven practices article on this at:
IBM Cognos Proven Practices: IBM Cognos BI Deploy Content Between Environments