$ 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
    }
'