feat(directory) : revamp commercial report tab and polish info tab

- report tab redesigned as a reverse-chronological timeline with type
  badges/icons, relative dates and author
- add/edit moved to a side drawer; body now uses the rich text editor
  (MalioInputRichText), displayed read-only as inline prose
- delete now asks for confirmation (ConfirmDeleteReportModal)
- empty state with CTA and pluralized count
- info tab: use v-model, neutral i18n validation key, real admin flag
  instead of hardcoded true on CommercialReportTab

frontend/components/ui/ConfirmDeleteReportModal.vue

@@ -0,0 +1,56 @@
+<template>
+    <Teleport v-if="modelValue" to="body">
+        <Transition name="modal" appear>
+            <div class="fixed inset-0 z-[70] flex items-center justify-center">
+                <div class="absolute inset-0 bg-black/30" @click.stop="cancel" />
+                <div class="relative z-10 w-full max-w-md rounded-lg bg-white p-6 shadow-xl">
+                    <h3 class="text-lg font-bold text-neutral-900">{{ $t('directory.reports.confirmDeleteTitle') }}</h3>
+                    <p class="mt-3 text-sm text-neutral-600">
+                        {{ $t('directory.reports.confirmDeleteMessage') }}
+                    </p>
+                    <div class="mt-6 flex justify-end gap-3">
+                        <MalioButton
+                            variant="tertiary"
+                            :label="$t('common.cancel')"
+                            button-class="w-auto px-4"
+                            @click="cancel"
+                        />
+                        <MalioButton
+                            variant="danger"
+                            :label="$t('common.delete')"
+                            button-class="w-auto px-4"
+                            @click="$emit('confirm')"
+                        />
+                    </div>
+                </div>
+            </div>
+        </Transition>
+    </Teleport>
+</template>
+
+<script setup lang="ts">
+defineProps<{
+    modelValue: boolean
+}>()
+
+const emit = defineEmits<{
+    (e: 'update:modelValue', value: boolean): void
+    (e: 'confirm'): void
+}>()
+
+function cancel() {
+    emit('update:modelValue', false)
+}
+</script>
+
+<style scoped>
+.modal-enter-active,
+.modal-leave-active {
+    transition: opacity 0.2s ease;
+}
+
+.modal-enter-from,
+.modal-leave-to {
+    opacity: 0;
+}
+</style>