When designing your response levels please think about reporting requirements very carefully. It makes your life easier if you pick one escalation action that you would want to report against as your one that indicates the response level has breached. This can be done very simply by ticking the "is breach" flag on one of your escalation actions and then you can design your query or report to just pull back this action and check the status of it.
Alternatively you may decide to you want to report on both whether the incident has totally breached plus if it has partially breached or gone over the breach time by how much. Then you might consider have one escalation point at a certain percentage so that you can report on this - for example 50%, 75%, 100%, 125% of the total time.. This may be better than deciding on a fixed amount in time for the escalation action if you are likely to have more than one response level now or in the future and would want to report across all of them.
However, if you haven't done any of the above when setting up your escalation actions, you might want to get back just the last escalation point on the incident. If you have only one response level or the same number of escalation actions on each response level you can just specify in your query or report just to bring back escalation point number x. If you don't then I've written a simple sql view which you may find handy and can then incorporate into your reporting. This isn't an official view so is not supported but just something I thought I would share that people can play around with if they want to.
One final point: If you want to see how much time you have until it breaches or if it has breached you could also compare the date and time on this escalation action then compare it to todays date.
If you need a hand on how to link tables in a crystal report this post might be helpful: