Need custom role for Reporting that does not consume license

Summary:

We have a large number of users who like to access all the data across procurement and
finance.

Due to licence limitations, we are not able to provide all the roles to the user.

How can we can build a custom role only to access the data for reports
without consuming any finance\proc license?

Content (please ensure you mask any confidential information):

Version (include the version you are using, if applicable):

24C

Code Snippet (add any code snippets that support your topic, if applicable):