- Environment: Reporting is very resource intensive operation, so ideally it should be a separate environment if your organization's budget permits that. At least in the OLTP based products/application, report server should have different. One idea is to be use replication server as for reporting.
- Data Retrieval: As a best practice return only the fields required for reporting or used in calculation if your report have some calculations.
- T-SQL: Stored procedure or query written behind the reporting services should be as per the best practices for T-SQL coding and optimized .
- Source Code Management: This very much applicable with everything in software development to manage every file with source control system, same is applicable with report code and .rdl files.
- Use Secure Sockets Layer (SSL), if using either Basic Authentication or a Custom Authentication or Trusted Mode.