You can't set the RowSource with [;] in string
try this:

TEXT TO cValue NOSHOW TEXTMERGE PRETEXT 15
   SELECT T.Cnomteleph , T.iid
          FROM TELEPH T WHERE T.iid IN
                             (SELECT iTelephoneid FROM cfiltre WHERE lactif = .T. AND ireport = <<goapp.noReport>>)
          GROUP BY 1 , 2
  INTO CURSOR cNames
ENDTEXT
THIS.listEmployee.ROWSOURCE = cValue
THIS.listEmployee.REQUERY()

Is goapp.noReport is numeric? If so you didn't need TRANSFORM(), if it is String you need this

ireport = '<<goapp.noReport>>') 

in TEXT...ENDTEXT block.