It really does depend on upper management.
One company I worked for required that I listed the entire cast and crew at the end of every report. It was in a corporate setting, so the cast and crew were always changing; ie, there may be 5 people trained for a performer track or crew track.
When I'm freelancing, I will only note any changes from the regular tracks. I have a small attendance section where I enter it at the top of every report. It will usually just note 'Regina George IN for Mary'.
One show I worked on was a bit more complex; the principle roles had US, who were minor roles, and each US had a US for that minor role, who was in the chorus. The chorus had 2 swings to cover tracks, and would reblock as needed pending on who was out. For this, I had a daily IN/OUT sheet that I used. It would list who was in or out, who was playing what role, and which 'reblock track' we were in. It was basically a cast list with the names rearranged every day. The choreographer had decided how the chorus should adjust and cover for missing members, so essentially we had a handful of versions of the show. So the chorus would know that we were in a 15 dancer reblock and would know how to adjust accordingly. I would not recommend this system, as it got to be a lot of paperwork.
I did, however love using the daily IN/OUT sheet, as it was a breeze to pin it up and let it be, and could easily be referenced later. If you'd like, I can send you the template that I used for this.