Unfortunately your question is again too vague - there are different answers depending on what you actually intended to ask.
AX uses report controllers to run reports, therefore if you want to use the standard framework, there always will be a controller class. But it doesn't mean you have to create a custom one; you can use the default one even without knowing it. Theoretically you can run reports by a different, custom way, but it wouldn't be a good idea. And it's possible to create SSRS without any dependency on anything in AX, because it's a general-purpose reporting solution.
