Power Query M code
let
Source = Folder.Files("C:\Data\Reports"),
SortedByDate = Table.Sort(Source, {{"Date modified", Order.Descending}}),
LatestFile = Table.FirstN(SortedByDate, 1),
Content = LatestFile{0}[Content],
Imported = Csv.Document(Content, [Delimiter = ",", Encoding = 65001])
in
Imported