If you've encountered a CSV file and you're unsure what they're for, the good news is they're pretty straightforward and easy-to-use with apps you already know.

How to Import a CSV File to OpenOffice. CSV files are used to import large amounts of data into various programs. Furthermore, most databases are able to export data -- such as stock inventories ...

These reports are generally CSV files, and the user clicks a link directly to the file. Clicking these links allows the user to download or open the files, but not in IE.