This will simply unpack (including directories) $zip to $dir -- in this example the zip is being uploaded.
<?php
    $dir = 'C:\\reports-temp\\';
    $zip = zip_open($_FILES['report_zip']['tmp_name']);
    while($zip_entry = zip_read($zip)) {
        $entry = zip_entry_open($zip,$zip_entry);
        $filename = zip_entry_name($zip_entry);
        $target_dir = $dir.substr($filename,0,strrpos($filename,'/'));
        $filesize = zip_entry_filesize($zip_entry);
        if (is_dir($target_dir) || mkdir($target_dir)) {
            if ($filesize > 0) {
                $contents = zip_entry_read($zip_entry, $filesize);
                file_put_contents($dir.$filename,$contents);
            }
        }
    }
?>