diff --git a/src/bcf/bcf/agnostic/reporter.py b/src/bcf/bcf/agnostic/reporter.py
new file mode 100644
index 0000000000..986bf0327a
--- /dev/null
+++ b/src/bcf/bcf/agnostic/reporter.py
@@ -0,0 +1,192 @@
+# BCF - BCF Python library
+# Copyright (C) 2026 IfcOpenShell contributors
+#
+# This file is part of BCF.
+#
+# BCF is free software: you can redistribute it and/or modify
+# it under the terms of the GNU Lesser General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+#
+# BCF is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU Lesser General Public License for more details.
+#
+# You should have received a copy of the GNU Lesser General Public License
+# along with BCF.  If not, see <http://www.gnu.org/licenses/>.
+
+# This file was generated with the assistance of an AI coding tool.
+
+"""Export BCF topics to a spreadsheet (CSV, XLSX, or ODS) for reporting.
+
+This mirrors the format handling conventions of the IfcCSV module, but is
+kept dependency-free for CSV (the ``xlsx``/``ods`` formats require the
+optional ``openpyxl``/``odfpy`` packages, same as IfcCSV).
+"""
+
+from __future__ import annotations
+
+import csv
+from pathlib import Path
+from typing import Any, Literal, Optional, Union
+
+import bcf.v2.bcfxml
+import bcf.v2.topic
+import bcf.v3.bcfxml
+import bcf.v3.topic
+
+try:
+    import openpyxl
+except ImportError:
+    openpyxl = None  # type: ignore[assignment]
+
+try:
+    from odf.opendocument import OpenDocumentSpreadsheet
+    from odf.table import Table, TableCell, TableRow
+    from odf.text import P
+except ImportError:
+    OpenDocumentSpreadsheet = None  # type: ignore[assignment, misc]
+
+
+BcfXml = Union[bcf.v2.bcfxml.BcfXml, bcf.v3.bcfxml.BcfXml]
+TopicHandler = Union[bcf.v2.topic.TopicHandler, bcf.v3.topic.TopicHandler]
+
+FILE_FORMAT = Literal["csv", "xlsx", "ods"]
+
+HEADERS = [
+    "Index",
+    "GUID",
+    "Title",
+    "Type",
+    "Status",
+    "Priority",
+    "Stage",
+    "Assigned To",
+    "Author",
+    "Creation Date",
+    "Modified Author",
+    "Modified Date",
+    "Due Date",
+    "Labels",
+    "Description",
+    "Comments",
+]
+
+
+class Reporter:
+    """Export the topics of a BCF file to a spreadsheet.
+
+    Each row represents one topic (BCF "issue"), similar to the reports
+    produced by tools such as BIMcollab or Solibri. Comments are
+    concatenated into a single cell per topic.
+    """
+
+    headers: list[str]
+    rows: list[list[Any]]
+
+    def __init__(self) -> None:
+        self.headers = list(HEADERS)
+        self.rows = []
+
+    def export(
+        self,
+        bcfxml: BcfXml,
+        output: Optional[Union[str, Path]] = None,
+        format: Optional[FILE_FORMAT] = None,
+        delimiter: str = ",",
+    ) -> list[list[Any]]:
+        """Build the report rows, optionally writing them to ``output``.
+
+        :param bcfxml: A loaded BCF v2 or v3 file.
+        :param output: If provided, the report is written to this path.
+        :param format: One of "csv", "xlsx", or "ods". If not provided, it
+            is guessed from the ``output`` file extension, defaulting to
+            "csv".
+        :param delimiter: The field delimiter to use for CSV output.
+        :return: The report rows (excluding the header row).
+        """
+        self.rows = [self.get_topic_row(topic_handler) for topic_handler in bcfxml.topics.values()]
+
+        if output:
+            format = format or (Path(output).suffix.lstrip(".").lower() or "csv")
+            if format == "csv":
+                self.export_csv(output, delimiter=delimiter)
+            elif format == "xlsx":
+                self.export_xlsx(output)
+            elif format == "ods":
+                self.export_ods(output)
+            else:
+                raise ValueError(f"Unsupported format: '{format}'. Use 'csv', 'xlsx', or 'ods'.")
+
+        return self.rows
+
+    def get_topic_row(self, topic_handler: TopicHandler) -> list[Any]:
+        """Build a single report row from a topic."""
+        topic = topic_handler.topic
+
+        labels = topic.labels
+        if labels is not None and not isinstance(labels, list):
+            # BCF v3 wraps labels in a TopicLabels element, unlike v2's plain list.
+            labels = labels.label
+
+        comments = "; ".join(comment.comment for comment in topic_handler.comments if comment.comment)
+
+        return [
+            topic.index,
+            topic.guid,
+            topic.title,
+            topic.topic_type,
+            topic.topic_status,
+            topic.priority,
+            topic.stage,
+            topic.assigned_to,
+            topic.creation_author,
+            self.format_date(topic.creation_date),
+            topic.modified_author,
+            self.format_date(topic.modified_date),
+            self.format_date(topic.due_date),
+            ", ".join(labels) if labels else None,
+            topic.description,
+            comments,
+        ]
+
+    @staticmethod
+    def format_date(value: Any) -> Optional[str]:
+        return str(value) if value is not None else None
+
+    def export_csv(self, output: Union[str, Path], delimiter: str = ",") -> None:
+        with open(output, "w", newline="", encoding="utf-8") as f:
+            writer = csv.writer(f, delimiter=delimiter)
+            writer.writerow(self.headers)
+            writer.writerows(self.rows)
+
+    def export_xlsx(self, output: Union[str, Path]) -> None:
+        if not openpyxl:
+            raise ImportError("openpyxl is required to export to XLSX. Install it with `pip install openpyxl`.")
+        workbook = openpyxl.Workbook()
+        worksheet = workbook.active
+        worksheet.append(self.headers)
+        for row in self.rows:
+            worksheet.append(row)
+        workbook.save(output)
+
+    def export_ods(self, output: Union[str, Path]) -> None:
+        if not OpenDocumentSpreadsheet:
+            raise ImportError("odfpy is required to export to ODS. Install it with `pip install odfpy`.")
+        document = OpenDocumentSpreadsheet()
+        table = Table(name="BCF Topics")
+        table.addElement(self._build_ods_row(self.headers))
+        for row in self.rows:
+            table.addElement(self._build_ods_row(row))
+        document.spreadsheet.addElement(table)
+        document.save(output)
+
+    @staticmethod
+    def _build_ods_row(values: list[Any]) -> "TableRow":
+        row = TableRow()
+        for value in values:
+            cell = TableCell()
+            cell.addElement(P(text="" if value is None else str(value)))
+            row.addElement(cell)
+        return row
diff --git a/src/bcf/tests/test_reporter.py b/src/bcf/tests/test_reporter.py
new file mode 100644
index 0000000000..5fe8ae73cd
--- /dev/null
+++ b/src/bcf/tests/test_reporter.py
@@ -0,0 +1,156 @@
+# This file was generated with the assistance of an AI coding tool.
+
+"""Tests for bcf.agnostic.reporter, exercising both BCF v2 and v3 files."""
+
+import csv
+import datetime
+import uuid
+from pathlib import Path
+from tempfile import TemporaryDirectory
+
+import pytest
+from xsdata.models.datatype import XmlDateTime
+
+import bcf.v2.model as mdl2
+import bcf.v3.model as mdl3
+from bcf.agnostic.reporter import HEADERS, Reporter
+from bcf.v2.bcfxml import BcfXml as BcfXmlV2
+from bcf.v3.bcfxml import BcfXml as BcfXmlV3
+from bcf.xml_parser import XmlParserSerializer
+
+
+def build_bcf_v2(xml_handler: XmlParserSerializer) -> BcfXmlV2:
+    bcf = BcfXmlV2.create_new("Test project", xml_handler=xml_handler)
+    topic_handler = bcf.add_topic("Leaking pipe", "The pipe is leaking.", "alice@example.com", "Clash")
+    topic = topic_handler.topic
+    topic.topic_status = "Open"
+    topic.priority = "High"
+    topic.index = 3
+    topic.labels = ["plumbing", "urgent"]
+    topic.assigned_to = "bob@example.com"
+
+    topic_handler.comments = [
+        mdl2.Comment(
+            date=XmlDateTime.from_datetime(datetime.datetime(2026, 1, 1)),
+            author="alice@example.com",
+            comment="Please fix ASAP.",
+            guid=str(uuid.uuid4()),
+        ),
+        mdl2.Comment(
+            date=XmlDateTime.from_datetime(datetime.datetime(2026, 1, 2)),
+            author="bob@example.com",
+            comment="Scheduled for tomorrow.",
+            guid=str(uuid.uuid4()),
+        ),
+    ]
+    return bcf
+
+
+def build_bcf_v3(xml_handler: XmlParserSerializer) -> BcfXmlV3:
+    bcf = BcfXmlV3.create_new("Test project", xml_handler=xml_handler)
+    topic_handler = bcf.add_topic("Leaking pipe", "The pipe is leaking.", "alice@example.com", "Clash")
+    topic = topic_handler.topic
+    topic.topic_status = "Open"
+    topic.priority = "High"
+    topic.index = 3
+    topic.labels = mdl3.TopicLabels(label=["plumbing", "urgent"])
+    topic.assigned_to = "bob@example.com"
+
+    topic_handler.comments = [
+        mdl3.Comment(
+            date=XmlDateTime.from_datetime(datetime.datetime(2026, 1, 1)),
+            author="alice@example.com",
+            comment="Please fix ASAP.",
+            guid=str(uuid.uuid4()),
+        ),
+        mdl3.Comment(
+            date=XmlDateTime.from_datetime(datetime.datetime(2026, 1, 2)),
+            author="bob@example.com",
+            comment="Scheduled for tomorrow.",
+            guid=str(uuid.uuid4()),
+        ),
+    ]
+    return bcf
+
+
+BUILDERS = [build_bcf_v2, build_bcf_v3]
+
+
+@pytest.mark.parametrize("build_bcf", BUILDERS)
+def test_export_builds_one_row_per_topic(xml_handler, build_bcf):
+    bcf = build_bcf(xml_handler)
+    reporter = Reporter()
+    rows = reporter.export(bcf)
+
+    assert len(rows) == 1
+    row = dict(zip(HEADERS, rows[0]))
+    assert row["Title"] == "Leaking pipe"
+    assert row["Type"] == "Clash"
+    assert row["Status"] == "Open"
+    assert row["Priority"] == "High"
+    assert row["Index"] == 3
+    assert row["Assigned To"] == "bob@example.com"
+    assert row["Author"] == "alice@example.com"
+    assert row["Description"] == "The pipe is leaking."
+    assert row["Labels"] == "plumbing, urgent"
+    assert row["Comments"] == "Please fix ASAP.; Scheduled for tomorrow."
+
+
+@pytest.mark.parametrize("build_bcf", BUILDERS)
+def test_export_writes_csv(xml_handler, build_bcf):
+    bcf = build_bcf(xml_handler)
+    reporter = Reporter()
+    with TemporaryDirectory() as tmp_dir:
+        output = Path(tmp_dir) / "report.csv"
+        reporter.export(bcf, output=output)
+
+        with open(output, newline="", encoding="utf-8") as f:
+            rows = list(csv.reader(f))
+
+        assert rows[0] == HEADERS
+        assert rows[1][HEADERS.index("Title")] == "Leaking pipe"
+        assert rows[1][HEADERS.index("Comments")] == "Please fix ASAP.; Scheduled for tomorrow."
+
+
+def test_export_format_is_inferred_from_output_suffix(xml_handler):
+    bcf = build_bcf_v2(xml_handler)
+    reporter = Reporter()
+    with TemporaryDirectory() as tmp_dir:
+        output = Path(tmp_dir) / "report.csv"
+        reporter.export(bcf, output=output)
+        assert output.exists()
+
+
+def test_export_rejects_unsupported_format(xml_handler):
+    bcf = build_bcf_v2(xml_handler)
+    reporter = Reporter()
+    with TemporaryDirectory() as tmp_dir:
+        output = Path(tmp_dir) / "report.pdf"
+        with pytest.raises(ValueError):
+            reporter.export(bcf, output=output)
+
+
+def test_export_xlsx(xml_handler):
+    openpyxl = pytest.importorskip("openpyxl")
+    bcf = build_bcf_v2(xml_handler)
+    reporter = Reporter()
+    with TemporaryDirectory() as tmp_dir:
+        output = Path(tmp_dir) / "report.xlsx"
+        reporter.export(bcf, output=output)
+
+        workbook = openpyxl.load_workbook(output)
+        worksheet = workbook.active
+        rows = list(worksheet.iter_rows(values_only=True))
+        assert rows[0] == tuple(HEADERS)
+        assert rows[1][HEADERS.index("Title")] == "Leaking pipe"
+
+
+def test_export_ods(xml_handler):
+    pytest.importorskip("odf")
+    bcf = build_bcf_v2(xml_handler)
+    reporter = Reporter()
+    with TemporaryDirectory() as tmp_dir:
+        output = Path(tmp_dir) / "report.ods"
+        reporter.export(bcf, output=output)
+        assert output.exists()
+        assert output.stat().st_size > 0