A question on reported speech

So, AFAIK in reported speech we usually backshift, for example:

Last night I called her, and she said she was not home.

But what if we talk about something that was written at some time in the past which says something about the situation at that period, which is still being written there, and we cite what it says, for example:

"The Report of the EU on the financial situation of the XX country states that the its Government has initiated a process for reforming the legislation in order to improve the financial situation."

So, let’s say that the report was prepared in 2020, and it talks about the financial situation of the country in 2019. So basically, the Report said that in 2020, but it’s not exactly at the past because if we read it now it’s like it says (states) the thing now. So, should we use "had initiated" instead of "has initiated"? I suppose "has" should be used if the process is still ongoing, but how do we know if the process is still ongoing. Is there some neutral way to say it so it would apply no matter whether it is ongoing or has ended?

Sorry if my question is not clear.