The conspiracy involves dozens of medallists from the London 2012 Olympics, the 2013 World Athletics Championships in Moscow and the Sochi Winter Olympics in 2014.
But McLaren says "the Russian Olympic team corrupted the London Games on an unprecedented scale, the extent of which will probably never be fully established".
1000 Russian athletes across 30 sports benefited from a Russian state-sponsored doping program running from 2011 to 2015, according to the second McLaren Report.
Led by Canadian law professor Richard McLaren, the seven-month investigation is a damning indictment of an "institutionalised doping conspiracy and cover-up". The number includes athletes who won four gold medals.
Pole vault great Yelena Isinbayeva says she will oppose blanket bans of Russian athletes after being named the head of the suspended Russian anti-doping agency's new supervisory board.
"An institutional conspiracy existed across summer and winter sports athletes who participated with Russian officials within the Ministry of Sport and its infrastructure... for the purposes of manipulating doping controls", the opening paragraph of the second report reads.
The Olympic world is bracing for more evidence of systematic Russian doping.
The second part of a report by Canadian sports lawyer Richard McLaren provided more details of an elaborate state-sponsored doping scheme operated by Russian Federation.
He also claimed the swapping of urine samples took place during the Sochi 2014 Winter Games and "became a regular monthly practice of the Moscow Laboratory".
His first report led WADA to recommend that Russian Federation be excluded from the Rio de Janeiro Olympics. The IOC rejected the call, instead allowing worldwide sports federations to decide which Russian athletes could compete.
The original McLaren report, released in July, was one of two commissioned by WADA which revealed widespread state-sponsored doping in Russian sport.
IOC President Thomas Bach has said stiff sanctions will be taken against any athletes and officials implicated in doping.
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