To view the structure tile in Reports, you need a Structure License.
This feature is now available for limited users with access to both applications. It will be made available for all users in subsequent releases.
Viewing timesheet data like logged time, billable hours, and other options can be visualized in a Structure report along with other custom Jira fields.
Select Reports in the Tempo sidebar to open the Reports Overview.
Hover over the icon and choose the options available :
Learn more - This takes you to the help documentation.
Open Structure - Opens Structure application.