I’m not sure if there is a standard report for your requirement. You can develop a custom report for this, but it not a simple task and performance wise willbe not really good, as we need to read the change log table.
First you need to get all PO number from table EKKO with status released (EKKO-FRGRL = BLANK)
Then based on PO numbers you got, use table CDHDR + CDPOS to get the change log data.
CDHDR-OBJECTCLAS = ‘EINKBELEG’
CDHDR-OBJECTID = PO Number
and need to sort by latest date and time
Then use the same condition for CDPOS table and restrict by
CDPOS-TABNAME = ‘EKKO’
CDPOS-FNAME = ‘FRGRL’
CDPOS-VALUE_OLD = ‘X’
CDPOS-VALUE_NEW = BLANK