Thanks for reply, much appreciated.I agree with all the points you mentioned. Here I think I've two options to get the approximate desired results. Either I can go for Configurable reports plugin using SQL queries or i can make a plugin called like Competency Gap Report. So, I've included following columns in the report like cohort id, courses, competency framework, learning plans based upon competency and role, actual score, required score, competency gap.
So, please guide if i'm wrong or what columns should be added. The report will be accessible to admin and the respective cohort head having manager role.