Chapter 11: Business Reports

Reports are documents designed to record and convey information to the reader. Reports are part of any business or organization; from credit reports to sales reports, they serve to document specific information for specific audiences, goals, or functions. Reports come in all sizes but are typically longer than a page and somewhat shorter than a book. The type of report depends on its function. The function of the report is its essential purpose, often indicated in the purpose statement. The function may also contribute to parameters like report length (page or word count) or word choice and readability. Reports vary by function, but they also vary by style and tradition. Within your organization, there may be employer-specific expectations that need to be addressed to meet audience expectations.

Informational or Analytical Report?

There are two main categories for reports, regardless of their specific function or type. An informational report informs or instructs and presents details of events, activities, individuals, or conditions without analysis. An example of this type of “just the facts” report is a summary report. The report will summarize the most pertinent information from a text based on the audience’s needs.

The second type of report is called an analytical report. An analytical report presents information with a comprehensive analysis to solve problems, demonstrate relationships, or make recommendations. An example of this report may be a field report by a physician from the Public Health Agency of Canada from the site of an outbreak of the Covid-19 virus, noting symptoms, disease progression, steps taken to arrest the spread of the disease, and recommendations on the treatment and quarantine of subjects.

Informal and Formal Reports

Reports can also be classified as informal and formal reports. Informal reports tend to be a few pages long and are normally written for someone within the organization. Informal reports are normally sent as memos, sometimes attached to an email, or as letters. Formal reports, on the other hand, are much longer and are usually, though not always, sent outside an organization. Whether you write an informal or formal report depends on the audience for the report and the information required.

Writing a Formal Report

Many business professionals need to write a formal report at some point during their career, and some professionals write them on a regular basis. Key decision-makers in business, education, and government use formal reports to make important decisions. As opposed to informational reports that offer facts and information without analysis, formal reports provide the end product of a thorough investigation with analysis. Although writing a formal report can seem like a daunting task, the final product enables you to contribute directly to your company’s success.

While you may write much shorter, more casual reports, it’s helpful to go into a bit of detail about formal reports. Formal reports are modular, which means that they have many pieces. Most audience members will not read every piece, so these pieces should stand on their own. That means that you will often repeat yourself. That’s okay. Your audience should be able to find exactly what they need in a particular section, even if that information has been repeated elsewhere.

While it’s fine to copy and paste between sections, you will likely need to edit your work to ensure that the tone, level of detail and organization meet the needs of that section. For example, the Executive Summary is aimed at managers. It’s a short, persuasive overview of everything in the report. The Introduction may contain very similar information, but it focuses on giving a short overview of everything in the report. Its goal is to inform, not to persuade.

Report Organization

Reports vary by size, format, and function. You need to be flexible and adjust your report to the needs of the audience. Reports are typically organized around six key elements:

1. Who the report is about and/or prepared for
2. What was done, what problems were addressed, and the results, including conclusions and/or recommendations
3. Where the subject studied occurred
4. When the subject studied occurred
5. Why the report was written (function), including under what authority, for what reason, or by whose request
6. How the subject operated, functioned, or was used

Pay attention to these essential elements when you consider your stakeholders. That may include the person(s) the report is about, whom it is for, and the larger audience of the organization. Ask yourself who the key decision-makers are, who the experts will be, and how your words and images may be interpreted.

While there is no universal format for a report, there is a common order to the information. Each element supports the main purpose or function, playing an important role in the transmission of information. There are several different organizational patterns that may be used for formal reports, but all formal reports contain front matter (prefatory) material, a body, and back matter (supplementary) items. The prefatory material is therefore critical to providing the audience with an overview and roadmap of the report. The body of a formal report discusses the findings that lead to the recommendations. The back matter provides additional information. Some common elements in a report are shown in Figure 11.1.

Page	Description
Title page	Report title; date of submission; name, title, and organization of the person who prepared the report; name, title, and organization of the person receiving the report. If your report contains sensitive information or if it is going to be exposed to the elements, it might also contain a cover page. No page number.
Table of contents	A list of the sections in the report and their respective page numbers. All headings/sub-headings in the report should be listed on this page. This page is not labelled with a page number.
Executive summary	The executive summary is a one-page overview of the entire report aimed at managers or people in a position of power. It discusses the managerial implications of your report: basically what managers or other people who have the authority to approve your report need to know. Summarize the topic, methods, data/evidence, results, and conclusions/recommendations. On its own page. Labelled as page iii.
Introduction	Introduces the topic of the report, states the purpose of the report, and previews the structure of the report. This section often contains similar information to the Executive Summary, but in a clear, factual manner. Begins on a new page. Labelled as page 1.
Body	Key elements of the report body may include the background, methods, results, and analysis or discussion. Uses descriptive or functional headings and sub-headings (is not labelled “Body”). Pagination continues from the introduction.
Conclusion and/or recommendations	Concise presentation of findings and/or recommendations. Indicate the main results and their relation to the recommended action(s) or outcome(s). Pagination continues from the body of the report.
References	A list of all references used in the report. All in-text citations included in the report should have an accompanying entry in the reference list. Begins on a new page. Pagination continues from the conclusions and/or recommendations.
Appendix or appendices	Related supporting materials. All materials in the appendix (or appendices) must be referred to in the body of the report. Only one item per appendix. Each appendix begins on a new page, is labelled as Appendix A, B, C, etc, and is given a title. Pagination continues from the reference list.

_{Figure 11.1 | Parts of a Report}

Front Matter

Front matter includes all the information preceding the body of the report.

Title Page

The title page provides the audience with the:

• Name of the report
  • This should appear 2 inches from the top margin in uppercase letters.
• Name, title, and organization of the individual receiving the report
  • Type “Prepared for” on one line, followed by two separate lines that provide the receiving organization’s name. Some reports may include an additional line that presents the name of a specific person.
• Name of the author and any necessary identifying information
  • Type “prepared by” on one line, followed by the name(s) of the author(s) and their organization, all on separate lines.
• Date of submission
  • This date may differ from the date the report was written. It should appear 2 inches above the bottom margin.

The items on the title page should be equally spaced apart from each other.

A note on page numbers: The title page should not include a page number, but this page is counted as page “i.” Use software features to create two sections for your report. You can then utilize two different types of numbering schemes. When numbering the pages (i.e., i, ii, iii, etc.) for a formal report, use lowercase Roman numerals for all front matter components. Utilize Arabic numbers for the other pages that follow. Additionally, if you intend to bind the report on the left, move the left margin and center 0.25 inches to the right.

A note on font: If there is no specific preference for serif vs. sans serif font, choose one and use it consistently throughout the report. Do not utilize anything besides a traditional serif (e.g., Times New Roman) or sans serif (e.g., Arial or Calibri) font.

Letter or Memo of Transmittal

A letter or memo of transmittal announces the report topic to the recipient(s).

If applicable, the first paragraph should identify who authorized the report and why the report is significant. Provide the purpose of the report in the first paragraph as well. The next paragraph should briefly identify, categorize, and describe the primary and secondary research of the report. Use the concluding paragraph to offer to discuss the report; it is also customary to conclude by thanking the reader for their time and consideration.

A letter of transmittal should be formatted as a business letter. Some report writers prefer to send a memo of transmittal instead. When considering your audience for the letter or memo of transmittal, make sure that you use a level of formality appropriate for your relationship with the reader. While all letters should contain professional and respectful language, you should pay closer attention to the formality of the word choice and tone in a letter to someone you do not know. Figure 11.2 illustrates a report with a letter of transmittal.

 

Table of Contents

The table of contents page features the headings and secondary headings of the report and their page numbers, enabling audience members to quickly locate specific parts of the report. Leaders (i.e. spaced or unspaced dots) are used to guide the reader’s eye from the headings to their page numbers.

The words “TABLE OF CONTENTS” should appear at the top of the page in all uppercase and bolded letters. Type the titles of major report parts in all uppercase letters as well, double spacing between them. Secondary headings should be indented and single-spaced, using a combination of upper and lowercase letters. Figure 11.3 demonstrates the organization of a typical table of contents and executive summary for a report.

 

 

List of Figures and Tables

The list of figures has many of the same design considerations as the table of contents. Readers use the list of figures to find the illustrations, diagrams, tables, and charts in your report. Complications arise when you have both tables and figures. Strictly speaking, figures are illustrations, drawings, photographs, graphs, and charts. Tables are rows and columns of words and numbers; they are not considered figures. For longer reports that contain dozens of figures and tables each, create separate lists of figures and tables. Put them together on the same page if they fit. You can combine the two lists under the heading, “List of Figures and Tables,” and identify the items as figure or table as is done in Figure 13.3.

Executive Summary

An executive summary presents an overview of the report that can be used as a time-saving device by recipients who do not have time to read the entire report.

The executive summary should include a:

• Summary of purpose
• Overview of key findings
• Identification of conclusions
• Overview of recommendations

If the executive summary, introduction, and transmittal letter strike you as repetitive, remember that readers don’t necessarily start at the beginning of a report and read page by page to the end. They skip around; they may scan the table of contents and they usually skim the executive summary for key facts and conclusions. They may read carefully only a section or two from the body of the report, and then skip the rest. For these reasons, reports are designed with some duplication so that readers will be sure to see the important information no matter where they dip into the report.

To organize this section, type “EXECUTIVE SUMMARY” in all uppercase letters and centred. Follow this functional head with paragraphs that include the above information, but do not use first-level headings to separate each item. Each paragraph of information should be single-spaced with double spacing between paragraphs. Everything except for the title should be left-aligned.

An executive summary is usually ten percent of the length of the report. For example, a ten-page report should offer a one-page summary. A 100-page report should feature a summary that is approximately ten pages.

Body

The body is the main section of the report and includes the introduction, discussion or findings, conclusion and recommendations.

Introduction

The body of a formal report begins with an introduction. The introduction sets the stage for the report, clarifies what need(s) motivated it, and orients the reader to its structure. Most report introductions address the following elements: background information, problem or purpose, significance, scope, methods, organization, and sources. As you may have noticed, some parts of a formal report fulfill similar purposes. Information from the letter of transmittal and the executive summary may be repeated in the introduction. Reword the information in order to avoid sounding repetitive.

To begin this section, type “BACKGROUND” or “INTRODUCTION” in all uppercase letters. This functional head should be followed by the information specified above (i.e., background information, problem or purpose, etc.). You do not need to utilize any first-level headings in this section.

Because this section includes background information, it would be the appropriate place to address the needs of audiences that may need additional knowledge about the topic. Provide definitions of technical terms and instructions about the overall project if necessary. If you are uncertain if your audience needs a particular piece of information, go ahead and include it; it’s better to give your reader a little bit too much background than not enough. The organization of a typical introduction is illustrated in Figure 11.4.

 

Discussion of Findings

The Discussion of Findings section presents the evidence for your conclusions. This key section should be carefully organized to enhance readability.

To begin, type “DISCUSSION OF FINDINGS” in all uppercase letters. Center this and all other functional heads. Follow “DISCUSSION OF FINDINGS” with a brief paragraph that previews the organization of the report.

Useful organizational patterns for report findings include but are not limited to:

• Best Case/Worst Case
• Compare/Contrast
• Chronology
• Geography
• Importance
• Journalism Pattern

Use a Best Case/Worst Case organizational pattern when you think that the audience may lack interest in the topic. When examining a topic with clear alternatives to your proposed solution, consider using a Compare/Contrast pattern. Geographical patterns work effectively for topics that are discussed by location. When describing the organization of the report in the first paragraph, broadly identify how the material in the report is organized rather than state that the report uses a specific pattern (e.g. Chronology, Geography). For example, write, “The research findings address curriculum trends in three provinces: (a) British Columbia, (b) Alberta, and (c) Ontario,” not, “This report uses a geographical organizational pattern.”

Follow the first paragraph with a first-level heading. Use first-level headings for all other major parts of this section. First-level headings should appear in bold, uppercase letters. Center first-level headings, but align any second-level headings with the left margin. Type any second-level headings in bold, upper- and lowercase letters.

As you present, interpret, and analyze evidence, consider using both text and graphics. Take into account what will be easiest for your audience to understand. Include citations for all quoted or paraphrased material from sources as well; check with your organization as to whether they prefer parenthetical citations or footnotes.

Conclusions and Recommendations

The conclusions and recommendations section conveys the key results from the analysis in the discussion of findings section. Up to this point, readers have reviewed the data in the report; they are now logically prepared to read the report’s conclusions and recommendations. Type “CONCLUSIONS AND RECOMMENDATIONS” in all uppercase letters. Follow this functional head with the conclusions of the report. The conclusions should answer any research questions that were posed earlier in the report. Present the conclusions in an enumerated or bulleted list to enhance readability. Recommendations offer a course of action, and they should answer any problem or research questions as well.  Think back to the expectations of your audience.  Have all of their requirements been addressed?

Back Matters

Back matters contain all the supplementary materials and can include works cited, appendices, a glossary and an index.

Works Cited

All formal reports should include a works cited page; this page documents the sources cited within the report. Documenting your information sources is all about establishing, maintaining, and protecting your credibility in the profession. You must cite (“document”) borrowed information regardless of the shape or form in which you present it. Whether you directly quote, paraphrase, or summarize it—it’s still borrowed information. Whether it comes from a book, article, a diagram, a table, a web page, a product brochure, an expert whom you interview in person—it’s still borrowed information. Use the documentation style appropriate to your industry (e.g. APA, MLA, Chicago).

Appendices

Appendices are those extra sections following the conclusion. What do you put in an appendix?—anything that does not comfortably fit in the main part of the report but cannot be left out of the report altogether. The appendix is commonly used for large tables of data, big chunks of sample code, fold-out maps, background that is too basic or too advanced for the body of the report, or large illustrations that just do not fit in the body of the report. Anything that you feel is too large for the main part of the report or that you think would be distracting and interrupt the flow of the report is a good candidate for an appendix. Notice that each one is given a letter (A, B, C, and so on).

Headings are the titles and subtitles you see within the actual text of much professional scientific, technical, and business writing. Headings are like the parts of an outline that have been pasted into the actual pages of the document. Headings are an important feature of professional writing. They alert readers to upcoming topics and subtopics, help readers find their way around in long reports and skip what they are not interested in, and break up long stretches of straight text.

Headings are also useful for writers. They keep you organized and focused on the topic. When you begin using headings, your impulse may be to include the headings after you’ve written the rough draft. Instead, visualize the headings before you start the rough draft, and plug them in as you write.

General Guidelines

• Use headings to mark off the boundaries of the major sections and subsections of a report.
• Make the phrasing of headings parallel.
• Avoid “stacked” headings—any two consecutive headings without intervening text.
• When possible, omit articles from the beginning of headings. For example, “The Pressurized Water Reactor” can easily be changed to “Pressurized Water Reactor” or, better yet, “Pressurized Water Reactors.”
• Don’t use headings as lead-ins to lists or as figure titles.
• Avoid “widowed” headings; that’s where a heading occurs at the bottom of a page and the text it introduces starts at the top of the next page. Keep at least two lines of body text with the heading, or force it to start the new page.

Format and Style

The style and format for headings shown in this chapter is not the “right” or the “only” one; it is just one among many. As illustrated in Figure 11.5 headings function like outline elements inserted into the text at those points where they apply.

When formatting your headings and subheadings, pay close attention to details such as vertical and horizontal spacing; capitalization; use of bold, italics, or underlining; and punctuation. Headings occur within the body of a document. Don’t confuse headings with document titles. Although titles may look like first-level headings in smaller documents, think of them as separate things.

First-level headings are the highest level of headings in your document. Apply the same format or style to all first-level headings. This style should be different from that which is applied to second-level heading. All second-level headings should have the same style. Similarly, this style should be different from that which is applied to third-level headings (and all third-level headings should have the same style), and so on. There are different ways and styles you can use to differentiate various levels of headings. Use whatever styles are appropriate for the document and audience.

Lists are useful because they emphasize selected information in regular text. Lists can be horizontal, with the listed items included directly in the sentence/paragraph. Lists can be vertical, such as when you see a list of three or four items strung out vertically on the page rather than in normal paragraph format. Lists, particularly vertical lists, are noticeable and readers are likely to pay more attention to them. Certain types of lists also make for easier reading. For example, in instructions, it is a big help for each step to be numbered and separated from the preceding and following steps. Lists also create more white space and spread out the text so that pages don’t seem like solid walls of words.

Like headings, the various types of lists are an important feature of professional writing. They help readers understand, remember, and review key points. They help readers follow a sequence of actions or events. They also break up long stretches of straight text.

General Guidelines

Follow these general guidelines when making lists:

• Use lists to highlight or emphasize text or to enumerate sequential items.
• Use a lead-in to introduce the list items and to indicate the meaning or purpose of the list.
• Make sure that each item in the list reads grammatically with the lead-in.
• Make list items parallel in phrasing.
• Avoid overusing lists because using too many lists destroys their effectiveness.

Bullet points are democratic, meaning each item in a bulleted list is of equal importance. This is in contrast to numbered lists where items may have different levels of importance, priority, or sequence. Use bulleted lists for items that are in no required order. Use numbered lists for items that are in a required order (such as step-by-step instructions) or for items that must be referred to by item number.

Emphasis, as the term is used here, is the use of typographical effects to call attention to text. These effects can include italics, bold, all-caps, quotation marks, colour, and so on. Emphasis attracts the attention of the reader—or “cues” them—to actions they must take or to information they must consider carefully. Practically any special textual effect that is different from regular body text can function as an emphasis technique. Things like italics, bold, underscores, caps, different size type, alternate fonts, colour, and more can act as emphasis techniques.

However, if emphasis techniques are used in excess, readers can become reluctant to read a text and may avoid it altogether because it is too busy or distracting. NOTICE how UNREADABLE this sentence IS BECAUSE TOO MUCH emphasis is used.

Tables

Tables are rows and columns of numbers and words (though mostly numbers). They permit rapid access to and relatively easy comparison of information. If the data is arranged chronologically (for example, sales figures over a ten-year period), the table can show trends—patterns of rising or falling activity. However, tables are not necessarily the most vivid or dramatic means of showing such trends or relationships between data—for that, you’d want to use a line graph, which is discussed in the next section.

Guidelines for using tables

Follow these general guidelines when making tables:

• As with other types of graphics, you should refer to the table in the text just preceding the table.
• You should also explain the general significance of the data in the table; don’t expect readers to figure it out entirely for themselves.
• Don’t overwhelm readers with large tables! Simplify the table data down to just that amount of data that illustrates your point—without of course distorting that data.
• Just as you would cite and reference a paraphrase or a direct quote, so too must you cite and reference any tables that you use that were created by someone else or that were based on someone else’s data. Indicate the source of any graphic or data you have borrowed. Whenever you borrow a graphic or data from some other source, document that fact in the figure title using an in-text citation. You should also include the reference information in the reference list.

Charts and Graphs

Charts and graphs are just another way of presenting the same data that is presented in tables. At the same time, however, you get less detail or less precision in a chart or graph than you do in the table. Imagine the difference between a table of sales figures for a ten-year period and a line graph for that same data. You get a better sense of the overall trend in the graph but not the precise dollar amount. Other types of charts and graphs are horizontal bar charts, vertical bar charts, and pie charts.

Just as you would cite and reference a paraphrase or a direct quote, so too must you cite and reference any charts or graphs that you use that were created by someone else or that were based on someone else’s data. Indicate the source of any graphic or data you have borrowed. Whenever you borrow a graphic or data from some other source, document that fact in the figure title using an in-text citation. You should also include the reference information in the reference list.

Checklist for Writing Reports

As you reread and revise your report, keep in mind the following:

• Report considers the audience’s needs
• Form follows function of report
• Format reflects institutional norms and expectations
• Information is accurate, complete, and documented
• Information is easy to read
• Terms are clearly defined
• Figures, tables, and art support written content
• Figures, tables, and art are clear and correctly labelled
• Figures, tables, and art are easily understood without text support
• Words are easy to read (font, arrangement, organization)
• Results are clear and concise
• Recommendations are reasonable and well-supported

Summary

Reports require organization and a clear purpose. Business reports can be informational, analytical, formal and informal. Though reports vary by size, format, and function, most include six key elements. As with any type of business writing, it is important to use audience analysis to determine the organization and content of reports.

Content Attribution

This chapter contains information from Business Communication for Success which is adapted from a work produced and distributed under a Creative Commons license (CC BY-NC-SA) in 2010 by a publisher who has requested that they and the original author not receive attribution. This adapted edition is produced by the University of Minnesota Libraries Publishing through the eLearning Support Initiative, Business Communication For Everyone (c) 2019 by Arley Cruthers and is licensed under a Creative Commons-Attribution-NonCommercial-ShareAlike 4.0 International license, and Online Technical Writing by David McMurrey and is licensed under a Creative Commons Attribution 4.0 International License.

Media Attribution

Geography Icon made by Freepik from www.flaticon.com

Flowchart Icon made by Becris from www.flaticon.com

Table Icon made by Nhor Phai from www.flaticon.com

Line Chart Icon made by DinosoftLabs from www.flaticon.com

Pie Chart Icon made by Freepik from www.flaticon.com

Bar Chart Icon made by smalllikeart from www.flaticon.com

References

Government of Canada, S. (2017, September 29). Measuring the economy, region by region. Retrieved June 30, 2020, from https://www.statcan.gc.ca/eng/blog/cs/economy

Government of Canada, S. (2018, September 27). Annual Demographic Estimates: Canada, Provinces and Territories, 2018 (Total Population only) Analysis: Total Population. Retrieved June 30, 2020, from https://www150.statcan.gc.ca/n1/pub/91-215-x/2018001/sec1-eng.htm

Government of Canada. (2020, June 30). Canadian Business Counts, with employees, December 2019. Retrieved June 30, 2020, from https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=3310022201

Guffey, M. E., & Almonte, R. (2019). Essentials of Business Communication. Toronto, Ontario: Nelson.

Jeon, S., Liu, H., & Ostrovsky, Y. (2019, December 16). Measuring the Gig Economy in Canada Using Administrative Data. Retrieved June 30, 2020, from https://www150.statcan.gc.ca/n1/pub/11f0019m/11f0019m2019025-eng.htm