Format: 

Author, A. A. (Year). Title of report (Report No. xxx). Retrieved from Agency Name website: URL.

Author, A. A. (Year). Title of report (Report No. xxx). Location: Publisher.

Examples: 

United Parcel Service of America, Inc. (2014). UPS corporate sustainability report. Retrieved from http://sustainability.ups.com/media/UPS-2014-Corporate-Sustainability-Re...

In-text: First mention: (United Parcel Service of America, Inc., 2014, p. 7); Subsequent mentions: (UPS, 2014, p. 7)

Destler, W. (2008, October). President's report: Open administration initiative. Retrieved from Rochester Institute of Technology website: http://www.rit.edu/president/papers.html

In-text: (Destler, 2008)

Notes: 

For online reports, identify the publisher as part of the retrieval statement (e.g. Retrieved from Agency name website: URL) unless the agency is already identified as the author as in the first example. If the corporation or organization has a long name, include the full name in the first in-text citation and use an abbreviated form thereafter.

Source:
APA (ER) - no. 26-27