If Location Reporting is configured/enabled for an UE at source eNodeB, it includes the location reporting information IE within the handover request message.
When location reporting is enabled for an UE, eNodeB sends Location Report to MME for that UE.
After getting location (ECGI, TAI) for an UE, MME can provide emergency services or it can use for lawful interception purpose.
If PGW has asked MME for the location reporting due to charging purpose, MME sends "Change Notification Request" message to SGW and SGW forwards the same message to PGW.