Business report structure

Consider the audience you are writing for: is it the CEO or will the report be available to all staff concerned? Business reports may vary depending on the appropriate level of formality, sensitivity, fairness and objectivity for the audience.

Considering your audience

Consider who will read the report.

A report written for a CEO, manager, board, client or community stakeholder may differ in:

• language
• level of detail
• terminology
• recommendations.

Massey Business School increasingly emphasises evidence-based decision-making.

Business reports should usually:

• base claims on evidence rather than opinion
• use research, organisational data, industry reports and academic literature
• link recommendations directly to evidence presented earlier in the report.

Effective business reports typically follow a logical sequence:

• Evidence
• Analysis
• Conclusion
• Recommendation

Reports should usually go beyond description and include analysis.

The description explains what happened.

The analysis:

• explains why it happened
• examines implications
• evaluates evidence
• supports conclusions and recommendations.

Reports tend to cover a lot of information and should be as concise as possible, so it may not be suitable to present information in a linear paragraph form as you would in an essay – instead, use bullets, numbered lists or tables. You are still expected to use full, grammatically complete sentences in most cases.

If you are uncertain about the required style, ask your lecturer or course coordinator.

Business reports can be organised in different ways depending on the report's purpose and the assignment requirements.

Although these structures use different headings, they often contain the same core elements: evidence, analysis, conclusions and recommendations. Always follow the structure specified in your assignment instructions.

An executive summary briefly summarises the purpose, key findings, conclusions and recommendations of the completed report and is usually written last. It is not an introduction.

The executive summary is usually located at the start of the report on a separate page. It allows the reader to quickly grasp the report's aims, objectives, main findings and key recommendations.

Refer to your assignment instructions or ask your lecturer to find out if you are required to include an executive summary. Sometimes it is called a summary.

Paraphrasing and summarising

The introduction briefly summarises the purpose of the report, your process, key points and the outcomes of your investigation.

In some assignments, this section may be called Background, Context or Current Situation.

The introduction is the first section of the report. Usually it is easier to write your introduction after you have written the other report sections, once you know the outcomes.

The purpose of the introduction is to:

• State the purpose or aim of the report. If relevant, include who has commissioned it.
• Outline your analysis procedure or process. This might include noting any key approaches, sources, theories, or frameworks used in your analysis.
• Provide background details relevant to the situation, such as a brief overview of historical developments and definitions of any terms the reader is unlikely to recognise.
• Summarise the problems and your recommended solutions.
• Clarify any limitations, restrictions or assumptions you've made. This may include restrictions on time, lack of money, limited access to information and people, or assumptions you've made due to a lack of available information.

One page is generally sufficient for an introduction.

This section is usually allocated the most marks for your assignment, so take your time to do it thoroughly. In some cases, you may be asked to write 2 separate sections for 'discussion' and 'analysis'. Check your course guide or assignment instructions if you are unsure which term to use in your assignment.

In the discussion section, you should:

• Support your analysis and reasoning with the theoretical ideas, concepts and models available within the course.
• Provide evidence to back up your conclusions and recommendations.
• Avoid simply describing information. Analyse what the evidence means and explain its implications for the organisation.
• Draw on evidence from the literature, course materials and your own observations from the actual case or organisation, where applicable.

Generally, the discussion or analysis section is where you identify problems and outline the strengths and weaknesses of a range of possible solutions. You may find it useful to identify your conclusions and which solutions you recommend first, before writing this part of the discussion.

Sometimes lecturers will ask you to include your recommendations in your discussion section and omit a recommendations section altogether. Again, refer to your assignment instructions or course guide for guidance on specific sections and what is required.

Once you've planned the points you need to cover in your discussion, create sub-sections that encompass and frame each issue, with appropriate headings for each sub-section. This structure may be useful to carry out your analysis and evaluation.

• Identify the problem
  Example: The problem involves a lack of coordination at top-level management.
• Identify the causes
  Example: This is caused by a lack of organisational skills and a lack of assistance from support people.
• Identify the symptoms
  Example: As a result, the department is constantly in a state of flux, with no knowledge of where it should be heading.
• Identify the key theory, approach or framework used to analyse the problem.
  Example: Systems theory is used to analyse the cause and effect of lack of coordination at top-level management and identify possible solutions.
• Identify and discuss possible solutions
  This can be achieved by explaining advantages and disadvantages of a few options, which may involve describing short-term and long-term benefits.

You may choose to arrange your conclusion as a numbered or bulleted-list, or as a statement in paragraph form that incorporates all the discussion points.

Usually, each point provides a brief summary of 1 problem outlined in the discussion section of the report. Sometimes, however, your discussion section may be a statement of all the problems, rather than a point by point discussion. In this case, it will not be possible for each conclusion point to match a specific discussion point.

• Arrange each point in order of importance, if applicable. This doesn't need to match the order of points in your discussion.
• If possible, match each conclusion point in sequence with your list of recommendations.
• Ensure each point is linked to the report's objectives.
• Write each conclusion in the present tense.
• Each point needs to be specific and clear.

For some assignments, you may be asked to combine your recommendation and conclusion section. In other cases, the conclusion section can follow the recommendations. Refer to your assignment instructions or course guide for what is required in your assignment.

This section can also be arranged as a numbered or bulleted list.

• If possible or applicable, list your recommendations in the same order as the conclusions.
• If possible, provide a response to each problem you've identified in the list of conclusions.
• Write each recommendation in the future tense, as appropriate.

Sometimes, lecturers will ask you to include your recommendations in your discussion section and omit a recommendations section altogether. In some assignments, recommendations are not required at all. You might also be asked to combine your recommendations and conclusion sections.

Refer to your assignment instructions or course guide for what is required in your assignment.

Writing effective recommendations

• Be specific and actionable.
• Be realistic and practical.
• Follow logically from the analysis and conclusions.
• Be supported by evidence presented in the report.
• Identify what should be done and, where relevant, by whom.
• Be prioritised if multiple recommendations are presented.

Common mistake

A common weakness in business reports is presenting recommendations that are not clearly supported by the analysis. Recommendations should emerge from the evidence and discussion presented earlier in the report.

An inductive report involves moving from the specific issues, as outlined in the discussion, to the more general, summarised information, as displayed in the conclusions and recommendations:

• Introduction
• Analysis/Discussion
• Conclusions
• Recommendations

Inductive reports are ideal for:

• an audience who has the time to read the report from cover to cover.
• in instances where the findings may be somewhat controversial and you need to demonstrate your reasoning and evidence, as laid out in the discussion, for the recommendations you've decided upon.

In contrast, in a deductive report you move from the general to the specific:

• Introduction
• Conclusions
• Recommendations
• Analysis/Discussion

Deductive reports are effective:

• for an audience who does not have time to read the whole document, but can access the conclusions and recommendations.
• for reports which are not contentious or unexpected in their decision outcomes and recommendations.