At 14:44 in the Apple's privacy pillars in focus session, Garrett says App Privacy Report is coming in an update to iOS 15… so this isn’t public to developers yet.
What IS public now is “Save App Activity” reachable after enabling Record App Activity in the Privacy settings. That exports a JSON file (which you can send anywhere via the standard iOS share sheet) with the same data that will presumably be parsed by the upcoming App Privacy Report feature. Garrett goes into detail about what's in the JSON at 16:08 in the video.
hope this helps!
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Privacy & Security
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General
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