Business reports

Reports turn information into decisions. A sales report tells managers whether targets are being met; an incident report records what happened and why; a feasibility report says whether a project can work; a recommendation report tells decision-makers what to do. Reports range from a one-page progress update sent by email to a 60-page formal report with an executive summary, appendices and references. This lesson covers the kinds of reports, how to plan and organize them, how to write the parts readers rely on most, how to make recommendations with a transparent method, and the basics of citing sources in APA and Chicago styles.

Kinds of reports

Reports can be classified by purpose. Informational reports present facts without analysis or recommendations: progress reports, meeting minutes, monthly sales summaries, trip reports and incident reports. Analytical reports interpret the facts and draw conclusions, and many go on to recommend action: feasibility reports, justification reports, yardstick reports that compare options against criteria, and research reports. Reports can also be classified by length and formality. Informal reports are short (often under 10 pages) and written as memos, emails or letters. Formal reports are longer, with front matter, a body divided by headings and back matter.

Planning a report

Start with a problem statement and a purpose statement. The problem statement describes the situation that prompted the report ("Customer complaints about delivery times rose 40 % in the past year"). The purpose statement says what the report will do ("This report analyzes the causes of late deliveries and recommends changes to reduce average delivery time to under three days"). Next define the scope: what the report will and will not cover, and any limitations, such as time, budget or data available. Then plan the research, identify the criteria that will be used to judge options and build an outline.

Organize the body using a pattern that suits the content: by time (chronological), by component or location (by region, product or department), by importance, by criteria (each section evaluates options against one criterion) or by problem, causes and solutions. Use informative headings, called talking headings, that tell the reader the point of each section ("Late deliveries are concentrated in the Prairie region") rather than functional headings that only name the topic ("Regional analysis"). Functional headings suit formal reports read in sections; talking headings help busy readers grasp the argument from the headings alone.

Parts of a formal report

Formal reports have three groups of parts. Front matter includes a title page, a letter or memo of transmittal (which introduces the report to the person who requested it), a table of contents, a list of figures and an executive summary. The body includes the introduction, findings or discussion, conclusions and recommendations. Back matter includes references and appendices, which hold detailed data, survey instruments and calculations that support the body but would interrupt it.

The executive summary

The executive summary is the most read part of any formal report; many decision-makers read nothing else. It should stand alone, summarizing the purpose, methods, key findings, conclusions and recommendations, usually in about 10 % of the length of the report or less (often one page). Write it last, after the report is complete, and avoid introducing anything not in the report. Lead with the answer: if the report recommends an action, the executive summary should say so in its first paragraph.

Findings, conclusions and recommendations

Keep three things distinct. Findings are facts and data: "Average delivery time in the Prairie region was 5.2 days." Conclusions interpret the findings: "The Prairie region's delays are caused mainly by the use of a single regional carrier." Recommendations propose action: "Add a second carrier for the Prairie region by March." Each conclusion should follow from the findings, and each recommendation from the conclusions. Recommendations should be specific, feasible and stated as actions, and often include who should act and by when.

Making recommendations transparent: the weighted decision matrix

When a report compares options, a weighted decision matrix makes the reasoning visible. List the criteria, assign each a weight reflecting its importance (weights summing to 100 %), score each option on each criterion (for example, from 1 to 5) and multiply. The option with the highest weighted total is preferred, although the report should also discuss the results and any close calls.

Documenting sources: APA and Chicago basics

Business reports that use outside information must credit their sources, both to give credit and so readers can check the evidence. Two styles dominate. APA style (the Publication Manual of the American Psychological Association, 7th edition) is common in business, management and social science programs. It uses author-date in-text citations and a reference list. Chicago style (The Chicago Manual of Style, 18th edition, published in 2024) offers two systems: notes and bibliography, common in history and some business writing, and author-date, close to APA. Many organizations have their own house style; follow it when one exists.

The sources below are invented for illustration.

Whatever the style, cite direct quotations, paraphrased ideas, data, charts and images taken from others. Paraphrasing means expressing an idea in your own words and sentence structure, still with a citation; changing a few words of the original is not enough. Common knowledge ("Ottawa is the capital of Canada") does not need a citation. Reference-management tools such as Zotero can format citations automatically, but always check the output.

Portfolio task for lesson 7: write a short informal recommendation report (two to three pages) comparing three options for a decision you know (for example, a software tool, a supplier or an event venue). Include a problem and purpose statement, a weighted decision matrix, talking headings, an executive summary and at least three sources cited in APA or Chicago style.