Why would new employees not reflect on a report generated by a Business Parter or company level user?
A business partner or company level user may be unable to view a new employee's record because they do not have access to the organisation unit that the employee is linked to. New employees may not reflect on reports if they do not have a position and organisation unit assigned on their Position screen.
Navigate > Employee > Basic Information > Position
Alternatively, the company level user may have user org unit permission restricting them from the organisation unit the employees are linked to
Navigate > Security > Security > User Org Unit Permissions