I don't know as you can get a policy that covers this. I will just point out a few things.
Generally sensitive information includes full legal name, birth date, membership number, and confirmation date. This data along with others could be used to compromise the member's identity or break into their LDS Account. Members may also be sensitive to status such as Priesthood, Endowment and current temple recommend.
Most members have a reasonable understanding of paper security. Few have a full understanding of email security. The email you may be sending to might be a husband and wife address. In which case, that report may be seen by the spouse. Also, I've seen a number of case where someone's web mail account has been hacked. Since most email accounts keep a "sent" folder, any compromise of either sender or recipient's account could be a privacy problem. You may also want to look at local laws for disclosing a data breach.
Personally, I'd think attendance rolls would be safe to use email. A birthday list (with out years/ages) might be safe, but that depends on the sensitivity of the members.
If the member requesting the IOS asks for it to be emailed to them, then it would seem to me they are giving consent. I'd be far more cautious about sending sensitive information about others via email.
That said, barring any one who can find a policy statement, it would be up to the Bishop or Stake President to decide those things.
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