The steps are:

  1. Create a new custom report in Administration. Make sure Excel is listed as one of the output formats
  2. Add a new custom section to the report
  3. In this custom section, add the following ESQL query:

    select R.USER_ID, R.FIRST_NAME + ' ' + R.LAST_NAME as FULL_NAME, R.USER_NAME, R.EMAIL_ADDRESS, R.IS_ACTIVE from SpiraTestEntities.R_Users as R where R.IS_ACTIVE = True

  4. Go to Reports
  5. Choose your new report
  6. Choose MS-Excel as the output format
  7. Click on the button to generate the report
  8. You now have an Excel sheet with the required user list

If you want a list of just the email addresses, this article describes that process.