The Overdue Cards Report is an internal tracking tool that users can enable from their profile.
The report template format is editable. There is one report format shared across your system, and this can be edited from Output Templates. (Search for "Overdue" in the PDF/CSV/XLS templates grid.)
The variables used for this report can be found on the "TYPE=Reports" tab of the template variables instructions sheet.
If you do not see an "Overdue Cards Report" template in your system, please reach out to the support team to have it enabled.