Assuming you have already tried following built-in Report types :
File and Content Engagement: Tracks how many times a file has been downloaded, shared, liked, or commented on.
File and Content Downloads: Details which users downloaded specific files and exactly when they did it.
Content Authors & Timeframes: Displays how many files each author has published and monitors publication volumes within a specified window.
Workarounds for Tracking Files on Records:
If you need to report on which files are linked to standard or custom objects, native custom report types will not work because the underlying link object (ContentDocumentLink) is blocked from custom report types. Instead, use these common workarounds:
SOQL Queries: Run a query via the Salesforce Workbench or developer tools on the ContentDocumentLink object. For example:
SELECT ContentDocumentId, LinkedEntityId FROM ContentDocumentLink WHERE LinkedEntityId IN (SELECT Id FROM Account)
Flow Automation: Build a Salesforce Flow that triggers whenever a file is uploaded. The flow can automatically check a custom checkbox field (e.g., Has_File__c) or update a timestamp field on the parent record, making the parent record easily filterable in standard reports.
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