Unfortunately, I really do not know. I don't remember any issues with reimporting subreports, (other than crashes of an app - before SP 5 or 6), but no issues related to path. Re. environment path. Not a clue. And as CR XI R2 is out of support, I do not have an image available for testing anymore. E.g.; as much as I don't like to say this, I think you'll have to play with the pat and the environment path. If you do find a solution / reason for the issue, please do share.
With apologies,
- Ludek