Me again. I don't think I've ever written this many responses to a single OP. :-)

Use of s///r has been mentioned in more than one post. I wondered if you knew that you could chain them. You can also chain y///r and mix them up. This type of extended construct is valid; although, I can't think of an immediate use for such a beast:

$str =~ s///r =~ y///r =~ s///r =~ tr///r
[download]

I saw where you'd written that you don't really have time to learn a completely new system. The following may be useful in its own right; however, it may get you halfway to writing a more formal template. When you do get around to looking at templating systems — and I do recommend you at least put that on your TODO list — you'll probably notice the similarities between placeholders like __TOKEN__ here and those used by templating systems, such as <% TOKEN %>.

In the following code, the main processing, including the s///r chaining, is all at the front; the (messy) heredocs are written as theredocs and moved out of the way to the end of the code.

$ perl -E '
    my @users = (
        { audience => "Management" },
        { audience => "Employee" },
        { audience => "Guest" },
    );

    generate_report($_) for @users;

    sub generate_report {
        my ($user) = @_;

        say main_template()
                =~ s/__AUDIENCE__/$user->{audience}/r
                =~ s/__MNGT_REP__/mngt_rep($user)/er
                =~ s/__EMP_REP__/emp_rep($user)/er
                =~ s/__GUEST_REP__/guest_rep($user)/er;
    }

    # Theredocs (out of the way)

    sub main_template {
    <<EOF
    <p>
        Report for __AUDIENCE__.
    </p>
__MNGT_REP____EMP_REP____GUEST_REP__
EOF
    }

    sub mngt_rep {
        my ($viewer) = @_;
        return "" unless $viewer->{audience} eq "Management";
        return <<EOF
    <div>
        ... Management Report ...
    </div>
EOF
    }

    sub emp_rep {
        my ($viewer) = @_;
        return "" unless $viewer->{audience} eq "Employee";
        return <<EOF
    <div>
        ... Employee Report ...
    </div>
EOF
    }

    sub guest_rep {
        my ($viewer) = @_;
        return "" unless $viewer->{audience} eq "Guest";
        return <<EOF
    <div>
        ... Guest Report ...
    </div>
EOF
    }
'
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When run, that outputs:

    <p>
        Report for Management.
    </p>
    <div>
        ... Management Report ...
    </div>


    <p>
        Report for Employee.
    </p>
    <div>
        ... Employee Report ...
    </div>


    <p>
        Report for Guest.
    </p>
    <div>
        ... Guest Report ...
    </div>
[download]