How to report Chatter records following by users?

As of the Salesforce Spring '13 release, the maximum number of people and records a user can follow in Chatter is 500. Once a user hits 500, the user is unable to follow any user or record; if you need more than 500 limits, you can log a case to Salesforce support to get this number increased to 2000.

Question, how do you check the number of people + records that have been followed? Easy answer, click on the user profile, and it will show in the right panel of count and items "Following". Then, you can click "Show All (number)" to see all records and people that user are following.

But, is there a way to list all the following items for all users? We cannot find this in the Chatter report. If you are familiar with SOQL or Data Loader, this is possible...

The object that stores all 'following' is EntitySubscription.
EntitySubscription represents a subscription for a user following a record or another user. A user can subscribe to a record or to another user. EntitySubscription is available in API version 18.0 and later.

Here is the simple SOQL:
Select e.Id, e.SubscriberId, e.ParentId From EntitySubscription e order by e.SubscriberId
SubscriberId here is UserId, and ParentId is any object or user following.

If you do not want to auto-follow the records you created (so you do not easily hit max 500), you can configure it from Setup - Personal Setup - My Chatter Settings - My Feeds. Uncheck Automatically follow records that I create.

There are also applications in AppExchange you can install to auto-unfollow Chatter items based on a set of rules; this app was created by Salesforce Lab:
- Cloud Swarm 3 - Chatter Auto Follow - Unmanaged - EE / UE / DE
- Chatter Unfollow Rules - Managed


Reference:

• Increase limit on the number of records or Users that you can 'Follow' in Chatter