diff --git a/comment/classes/reportbuilder/local/entities/comment.php b/comment/classes/reportbuilder/local/entities/comment.php
index 9a3d92137cd..a231dfe8755 100644
--- a/comment/classes/reportbuilder/local/entities/comment.php
+++ b/comment/classes/reportbuilder/local/entities/comment.php
@@ -202,6 +202,7 @@ class comment extends base {
             ->add_joins($this->get_joins())
             ->set_type(column::TYPE_TIMESTAMP)
             ->add_fields("{$commentalias}.timecreated")
+            ->set_is_sortable(true)
             ->add_callback([format::class, 'userdate']);
 
         return $columns;
diff --git a/comment/classes/reportbuilder/local/systemreports/comments.php b/comment/classes/reportbuilder/local/systemreports/comments.php
new file mode 100644
index 00000000000..0e94123212e
--- /dev/null
+++ b/comment/classes/reportbuilder/local/systemreports/comments.php
@@ -0,0 +1,116 @@
+<?php
+// This file is part of Moodle - http://moodle.org/
+//
+// Moodle is free software: you can redistribute it and/or modify
+// it under the terms of the GNU General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// Moodle is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+// GNU General Public License for more details.
+//
+// You should have received a copy of the GNU General Public License
+// along with Moodle.  If not, see <http://www.gnu.org/licenses/>.
+
+declare(strict_types=1);
+
+namespace core_comment\reportbuilder\local\systemreports;
+
+use context_system;
+use lang_string;
+use moodle_url;
+use pix_icon;
+use stdClass;
+use core_reportbuilder\system_report;
+use core_reportbuilder\local\entities\user;
+use core_reportbuilder\local\report\action;
+use core_comment\reportbuilder\local\entities\comment;
+
+/**
+ * Comments system report
+ *
+ * @package     core_comment
+ * @copyright   2022 Paul Holden <paulh@moodle.com>
+ * @license     http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+class comments extends system_report {
+
+    /**
+     * Initialise report, we need to set the main table, load our entities and set columns/filters
+     */
+    protected function initialise(): void {
+        $commententity = new comment();
+        $commentalias = $commententity->get_table_alias('comments');
+
+        $this->set_main_table('comments', $commentalias);
+        $this->add_entity($commententity);
+
+        // Base fields required for action callbacks and checkbox toggle.
+        $this->add_base_fields("{$commentalias}.id");
+        $this->set_checkbox_toggleall(static function(stdClass $row): array {
+            return [$row->id, get_string('select')];
+        });
+
+        // Join the user entity to the comment userid (author).
+        $userentity = new user();
+        $useralias = $userentity->get_table_alias('user');
+        $this->add_entity($userentity
+            ->add_join("LEFT JOIN {user} {$useralias} ON {$useralias}.id = {$commentalias}.userid"));
+
+        $this->add_columns();
+        $this->add_filters();
+        $this->add_actions();
+
+        $this->set_downloadable(true, get_string('comments'));
+    }
+
+    /**
+     * Validates access to view this report
+     *
+     * @return bool
+     */
+    protected function can_view(): bool {
+        return has_capability('moodle/comment:delete', context_system::instance());
+    }
+
+    /**
+     * Add columns to the report
+     */
+    protected function add_columns(): void {
+        $this->add_columns_from_entities([
+            'user:fullnamewithlink',
+            'comment:content',
+            'comment:contexturl',
+            'comment:timecreated',
+        ]);
+
+        // Default sorting.
+        $this->set_initial_sort_column('comment:timecreated', SORT_DESC);
+    }
+
+    /**
+     * Add filters to the report
+     */
+    protected function add_filters(): void {
+        $this->add_filters_from_entities([
+            'user:fullname',
+            'comment:content',
+            'comment:timecreated',
+        ]);
+    }
+
+    /**
+     * Add actions to report
+     */
+    protected function add_actions(): void {
+        $this->add_action(new action(
+            new moodle_url('#'),
+            new pix_icon('t/delete', ''),
+            ['data-action' => 'comment-delete', 'data-comment-id' => ':id'],
+            false,
+            new lang_string('delete')
+        ));
+    }
+}
diff --git a/comment/index.php b/comment/index.php
index 8d4bd59cca5..676359bb4b4 100644
--- a/comment/index.php
+++ b/comment/index.php
@@ -26,6 +26,9 @@ require_once('../config.php');
 require_once($CFG->libdir.'/adminlib.php');
 require_once($CFG->dirroot.'/comment/locallib.php');
 
+use core_reportbuilder\system_report_factory;
+use core_comment\reportbuilder\local\systemreports\comments;
+
 admin_externalpage_setup('comments', '', null, '', array('pagelayout'=>'report'));
 
 $PAGE->requires->js_init_call('M.core_comment.init_admin', null, true);
@@ -75,20 +78,21 @@ if ($action === 'delete') {
 
 echo $OUTPUT->header();
 echo $OUTPUT->heading(get_string('comments'));
-echo $OUTPUT->box_start('generalbox commentsreport');
-if (!empty($err)) {
-    throw new \moodle_exception($err, 'error', $CFG->wwwroot.'/comment/');
-}
-if (empty($action)) {
-    echo '<form method="post">';
-    $return = $manager->print_comments($page);
-    // if no comments available, $return will be false
-    if ($return) {
-        echo '<input type="submit" class="btn btn-primary" id="comments_delete" name="batchdelete"
-            value="'.get_string('delete').'" />';
-    }
-    echo '</form>';
+
+$report = system_report_factory::create(comments::class, context_system::instance());
+$report->set_default_per_page($CFG->commentsperpage);
+
+echo $report->output();
+
+// Render delete selected button.
+if ($DB->record_exists('comments', [])) {
+    echo $OUTPUT->render(new single_button(
+        new moodle_url('#'),
+        get_string('deleteselected'),
+        'post',
+        single_button::BUTTON_PRIMARY,
+        ['data-action' => 'comment-delete-selected']
+    ));
 }
 
-echo $OUTPUT->box_end();
 echo $OUTPUT->footer();
diff --git a/comment/locallib.php b/comment/locallib.php
index 08265610de2..3e771cca166 100644
--- a/comment/locallib.php
+++ b/comment/locallib.php
@@ -15,19 +15,10 @@
 // You should have received a copy of the GNU General Public License
 // along with Moodle.  If not, see <http://www.gnu.org/licenses/>.
 
-/**
- * Functions and classes for comments management
- *
- * @package   core
- * @copyright 2010 Dongsheng Cai {@link http://dongsheng.org}
- * @license   http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
- */
-defined('MOODLE_INTERNAL') || die();
-
 /**
  * comment_manager is helper class to manage moodle comments in admin page (Reports->Comments)
  *
- * @package   core
+ * @package   core_comment
  * @copyright 2010 Dongsheng Cai {@link http://dongsheng.org}
  * @license   http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
  */
@@ -145,10 +136,15 @@ class comment_manager {
      * Print comments
      * @param int $page
      * @return bool return false if no comments available
+     *
+     * @deprecated since Moodle 4.2 - please do not use this function any more
      */
     public function print_comments($page = 0) {
         global $OUTPUT, $CFG, $OUTPUT, $DB;
 
+        debugging('The function ' . __FUNCTION__ . '() is deprecated, please do not use it any more. ' .
+            'See \'comments\' system report class for replacement', DEBUG_DEVELOPER);
+
         $count = $DB->count_records('comments');
         $comments = $this->get_comments($page);
         if (count($comments) == 0) {
diff --git a/comment/upgrade.txt b/comment/upgrade.txt
index 029e8a3b6f7..0fd3d274ab6 100644
--- a/comment/upgrade.txt
+++ b/comment/upgrade.txt
@@ -1,6 +1,10 @@
 This files describes API changes in /comment/* ,
 information provided here is intended especially for developers.
 
+=== 4.2 ===
+  * The comment manager `print_comments` method has been deprecated, in favour of new system report class for listing
+    comment data
+
 === 3.8 ===
   * External function get_comments now returns the total count of comments and the number of comments per page.
     It also has a new parameter to indicate the sorting direction (defaulted to DESC).
diff --git a/reportbuilder/classes/table/system_report_table.php b/reportbuilder/classes/table/system_report_table.php
index 4cc90939480..d28dd6a534c 100644
--- a/reportbuilder/classes/table/system_report_table.php
+++ b/reportbuilder/classes/table/system_report_table.php
@@ -102,8 +102,8 @@ class system_report_table extends base_report_table {
 
         $columnheaders = $columnsattributes = [];
 
-        // Check whether report has checkbox toggle defined.
-        if ($checkbox = $this->report->get_checkbox_toggleall(true)) {
+        // Check whether report has checkbox toggle defined, note that select all is excluded during download.
+        if (($checkbox = $this->report->get_checkbox_toggleall(true)) && !$this->is_downloading()) {
             $columnheaders['selectall'] = $PAGE->get_renderer('core')->render($checkbox);
             $this->no_sorting('selectall');
         }