How can I build an analytics report in CRMoD R47 relating two tables that are not linked.

I am trying to build a report to extract as a CSV file from Account and CustObj 11. These records are unrelated in our setup.

CO-11 is a dynamic layout used for multiple functionality. One of the Types holds a "Top Level Key" to the Account record (a custom field on all Accounts in the hierarchy). For this type of record a number of values are processed through an approval process and once approved need to be updated on the Account record for all Accounts with the "Top Level Key" value.

Account has the "Top Level Key" and "Account Key" in custom fields (the "Account Key" is used as the External Unique ID value).