In this discussion, you will re-write a sample paper’s executive summary by applying the format and structure from the Victoria

How to write a business report

(This handbook has been written in collaboration with

the School of Marketing and International Business, and

Student Learning,

Victoria University of Wellington)

April 2017

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Contents

Introduction ………………………………………………………………………………. 1

1 Planning your business report …………………………………………………. 2

1.1 What is the purpose of this report? …………………………………………………………. 2

1.2 Who are the readers of this report? ………………………………………………………… 2

1.3 What are the report’s main messages?……………………………………………………. 3

1.4 How will the messages be structured? …………………………………………………….. 3

2 Structuring your business report …………………………………………….. 4

2.1 Covering letter/memorandum …………………………………………………………………. 4

2.2 Title Page ……………………………………………………………………………………………. 5

2.3 Executive Summary ……………………………………………………………………………… 5

2.4 Table of Contents …………………………………………………………………………………. 5

2.5 Introduction …………………………………………………………………………………………. 6

2.6 Conclusions/recommendations ………………………………………………………………. 6

2.7 Findings and discussion ………………………………………………………………………… 8

2.8 References ………………………………………………………………………………………….. 8

2.9 Appendices …………………………………………………………………………………………. 8

3 Writing your business report …………………………………………………. 10

3.1 Use effective headings and subheadings ……………………………………………….. 10

3.2 Structure your paragraphs well …………………………………………………………….. 11

3.3 Write clear sentences with plain language ……………………………………………… 12

3.4 Keep your writing professional ……………………………………………………………… 13

3.5 Use white space and well-chosen fonts …………………………………………………. 14

3.6 Number your pages…………………………………………………………………………….. 15

3.7 Use footnotes, tables, figures, and appendices appropriately ……………………. 15

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4 Concluding remarks ……………………………………………………………… 17

References ………………………………………………………………………………. 18

Appendix A: Checklist of a business report ………………………………. 19

Appendix B: Linking ideas within sentences and paragraphs …….. 20

Appendix C: Specific report requirements ………………………………… 21

Appendix D: An example of a finished report ……………………………. 23

1

Introduction

Writing an effective business report is a necessary skill for communicating

ideas in the business environment. Reports usually address a specific issue or

problem, and are often commissioned when a decision needs to be made.

They present the author’s findings in relation to the issue or problem and then

recommend a course of action for the organisation to take. The key to a good

report is in-depth analysis. Good writers will show their reader how they have

interpreted their findings. The reader will understand the basis on which the

conclusions are drawn as well as the rationale for the recommendations.

Report writing uses some of the writing skills you have already acquired. You

will structure your paragraphs and reference your ideas just as you have been

doing in your essays and other assignments within your Commerce degree.

You might want to refer to the Victoria Business School Writing Skills

Workbook you received in the first year. Report writing sometimes differs in

structure and style. This handbook will help you plan, structure, and write a

basic report. Remember, though, that reports will vary according to their

purpose and the needs of their reader/s. Throughout your university career,

different courses and/or different lecturers may have slightly different

requirements for reports. Please always check the requirements for each

assignment.

Acknowledgement

We acknowledge Write Limited, New Zealand’s plain English specialists.

Many of their principles for good business writing are reflected in this

handbook. A reference to their style guide is found in the reference list on p

17.

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1 Planning your business report

As in all writing, planning is vitally important. The key questions to ask yourself

when planning a business report are:

 what is the purpose of this report

 who are the readers of this report

 what are the report’s main messages

 how will the report be structured?

1.1 What is the purpose of this report?

Keep in mind that the purpose of a business report is generally to assist in

decision making. Be sure you are clear on what decision is to be made and

the role the report plays in this decision. It might be useful to consider the

purpose in this way: As a result of this report, my reader/s will …

For example:

As a result of this report, my reader/s will know:

– how well our recycling programme is doing

– how to increase participation in it.

1.2 Who are the readers of this report?

Consider the main reader/s, but also secondary readers. The main reader for

the recycling report alluded to above is the director of the recycling

programme. Secondary readers might be the facilities management team on

campus, the finance team, etc.

Try to understand what the readers already know, what they need to know,

and how they will use this report. You will need to give enough information to

satisfy all these potential readers. You will need to use headings carefully so

that different readers can use the report in different ways.

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1.3 What are the report’s main messages?

 Taking into account the information above, think carefully about the

main message/s you need to convey, and therefore what information is

required. Ask yourself: What are the required pieces of information I

need to include?

 What are the additional pieces of information I need to include?

1.4 How will the messages be structured?

The modern business approach is direct (or deductive, to use a more

sophisticated term). This approach presents the conclusions or

recommendations near the beginning of the report, and the report provides

justification for these recommendations. This approach will be used for the

remainder of this handbook and for report writing in general in the Victoria

Business School (Commerce Faculty).

It should be noted, however, that there is sometimes a place for the indirect

(inductive) approach. This approach leads the reader through the discussion

first and reveals the conclusions and recommendations at the end of the

report. This approach might be used if the recommendations are likely to be

controversial or unpopular (Emerson, 1995).

The next step is to construct an outline, or structure, for your report. Check

for a logical flow, and check your outline against your purpose, your reader/s,

and the report’s relevant information requirements.

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2 Structuring your business report

A business report may contain:

 a covering letter or memorandum

 a title page

 an executive summary

 a table of contents

 an introduction

 conclusions

 recommendations

 findings and discussion

 a list of references

 appendices.

2.1 Covering letter/memorandum

Often a letter is attached to a report to officially introduce the report to the

recipient. If the recipient is outside the organisation, a letter format is

appropriate; if the recipient is inside the organisation, a memorandum/memo

is appropriate.

The covering letter or memorandum should:

 remind the reader of their request for the report

 state the purpose of the report

 acknowledge any assistance

 indicate future actions to be taken.

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2.2 Title Page

The title page should be brief but descriptive of the project. It should also

include the date of completion/submission of the report, the author/s, and their

association/organisation.

2.3 Executive Summary

The executive summary follows the title page, and should make sense on its

own. The executive summary helps the reader quickly grasp the report’s

purpose, conclusions, and key recommendations. You may think of this as

something the busy executive might read to get a feel for your report and its

final conclusions. The executive summary should be no longer than one page.

The executive summary differs from an abstract in that it provides the key

recommendations and conclusions, rather than a summary of the document.

2.4 Table of Contents

The table of contents follows the executive summary on a new page. It states

the pages for various sections. The reader receives a clear orientation to the

report as the table of contents lists all the headings and sub-headings in the

report. These headings and sub-headings should be descriptive of the content

they relate to (see section 3 of this handbook).

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2.5 Introduction

The introduction sets the stage for the reader. It gives the context for the

report and generates the reader’s interest. It orients the reader to the purpose

of the report and gives them a clear indication of what they can expect.

The introduction should:

 briefly describe the context

 identify the general subject matter

 describe the issue or problem to be reported on

 state the specific questions the report answers

 outline the scope of the report (extent of investigation)

 preview the report structure

 comment on the limitations of the report and any

assumptions made.

(Adapted from Emerson, 1995, p. 35)

2.6 Conclusions/recommendations

A business report usually needs both conclusions and recommendations. The

difference between conclusions and recommendations in a report lies in the

orientation to time. Conclusions typically relate to the present or past

situation.

When writing conclusions:

 interpret and summarise the findings; say what they mean

 relate the conclusions to the report issue/problem

 limit the conclusions to the data presented; do not introduce

new material

 number the conclusions and present them in parallel form

 be objective: avoid exaggerating or manipulating the data.

(Guffey, Rhodes & Rogin, 2001, p. 391)

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Recommendations are oriented to the future: what changes are

recommended, or what actions are recommended for the future? They are

specific, action-oriented suggestions to solve the report problem.

When writing recommendations:

 make specific suggestions for actions to solve the report problem

 avoid conditional words such as maybe and perhaps

 present each suggestion separately and begin with a verb

 number the recommendations

 describe how the recommendations may be implemented (if you were

requested to do this)

 arrange the recommendations in an announced order, such as most

important to least important.

(Guffey, et al. 2001, p. 392)

Although the conclusions and recommendations are presented before the

discussion, they need to logically flow from the discussion. Taking a deductive

approach allows the reader insight into your conclusions/recommendations

early on. When your reader reads the discussion afterwards, they will follow it

more easily. Here are some examples of conclusions and recommendations:

Conclusions Recommendations

Home and family responsibilities directly

affect job attendance and performance.

Provide managers with training in working

with personal and family matters.

Time is the crucial issue to balancing

work and family income.

Institute a flexitime policy that allows

employees to adapt their work schedule

to home responsibilities.

A manager supportive of family and

personal concerns is central to a good

work environment.

Publish a quarterly employee newsletter

devoted to family and child-care issues.

(Adapted from Guffey, et al. 2001, p. 391-392)

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2.7 Findings and discussion

The discussion is the main part of your report and should present and discuss

your findings. It should give enough information, analysis, and evidence to

support your conclusions, and it should provide justification for your

recommendations. Its organisation will depend on your purpose, scope, and

requirements, but it should follow a logical and systematic organisation. The

discussion should be subdivided into logical sections, each with informative,

descriptive headings and a number.

Where your report’s purpose is to recommend the best solution to a problem,

you should show clear analysis of all options. You should explain any

analytical framework you used, such as SWOT or cost benefit analysis. This

analysis of options can often be presented effectively in tables.

2.8 References

Whenever you use information from other sources, references must be

provided in-text and in a list of references. The style of referencing may be

dictated by your faculty or organisation. The Faculty of Commerce at Victoria

uses APA. See the Victoria Business School Writing Skills Workbook (that you

were given in first year in the FCOM 111 course) for information on APA

referencing or see the APA manual (APA, 2010). You can download a copy of

the Writing Skills Workbook from the VBS website.

2.9 Appendices

If material is important to your discussion and is directly referred to, then it

should be included in your discussion proper. However, you might want to use

appendices to include supplementary material that enhances understanding

for the reader. You might use appendices to provide details on the process or

analysis you underwent (or which was required by your supervisor or lecturer).

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When you choose to include information in appendices, you should refer to it

clearly in your text (refer Appendix A). A single appendix should be titled

APPENDIX. Multiple appendices are titled APPENDIX A, APPENDIX B, etc.

Appendices appear in the order that they are mentioned in the text of the

report.

Appendices should:

 provide detailed explanation serving the needs of

specific readers

 be clearly and neatly set out

 be numbered/lettered

 be given a descriptive title

 be arranged in the order they are mentioned in the text

 be related to the report’s purpose—not just ‘tacked on’.

(Adapted from Emerson, 1995, p. 41)

A checklist of elements of a good business report is provided in Appendix A.

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3 Writing your business report

Now that you have organised your thoughts, you need to put them into writing.

Ensure your writing demonstrates clarity and logic. You should think

constantly about your readers and make your report easy for them to read. To

achieve good readability, you should:

 use effective headings and subheadings

 structure your paragraphs well

 write clear sentences with plain language

 keep your writing professional

 use white space and well-chosen fonts

 number your pages

 use footnotes, tables, figures, and appendices appropriately.

3.1 Use effective headings and subheadings

Headings and subheadings are useful tools in business writing. Ensure they

are descriptive of the content to follow. In other words, rather than labelling a

section Section 2.5, it would be better to describe it as 2.5 Justification for

the high risk scenario. It is also essential that the hierarchy of headings and

subheadings is clear. Use formatting (font size, bold, etc.) to show headings

versus subheadings. Headings/subheadings at the same level should use

parallel form (the same grammatical construction). The following examples

illustrate this principle.

Ineffective headings with non-

parallel construction

Effective headings with parallel

construction

Establishing formal sales

organisation

Establish formal sales organisation

Production department

responsibilities

Define responsibilities within the

production department

Improve cost-accounting Improve cost accounting

(Adapted from Munter, 1997, p. 53)

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Use sentence case for headings. This means that your first word should

have a capital letter, but subsequent words have small letters, unless, of

course, they are proper nouns (Write Limited, 2013). Remember to

ensure that all material placed underneath a heading serves that heading.

It is easy to go off on a tangent that does not relate to a heading.

Remember also that all content must relate to your purpose. Every time

you write a new section of your report, check that it fulfils the purpose of

the report.

3.2 Structure your paragraphs well

Your headings will help create logical flow for your reader, but under each

heading, you should create a series of paragraphs that are also logically

ordered and structured. Paragraphs should be ordered in a logical sequence

beginning with the most important material first. Within your paragraphs you

should also use a structure that helps your reader. Each paragraph should

begin with a topic sentence that states the main idea or topic of the

paragraph. Typically a paragraph will have between 100 and 200 words and

will have the following structure.

 Topic sentence (states main idea of paragraph)

 Explanation sentence (explains or expands on the topic sentence)

 Support sentences (give evidence for the idea in the topic sentence

and include statistics, examples, and citations)

 Concluding sentence (optional final sentence that answers the question

‘so what?’; this is your opportunity to show your critical thinking ability)

Remember to link your paragraphs well. The first sentence (usually the topic

sentence) is a good place to make a link between paragraphs. One of the

most common ways to link paragraphs is to use the principle, ‘something old,

something new’. This means you will include a word or phrase that contrasts

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the topic of the previous paragraph with the topic of your new paragraph. Take

a look at the topic sentence at the beginning of this section 3.2. You will see

that this topic sentence links to the material before it. For an example showing

how to link ideas in a paragraph using the ‘something old, something new’

principle, see Appendix B.

3.3 Write clear sentences with plain language

Academic and business writing should be clear. You want to clearly

communicate your understanding of the topic and the strength of your

argument. In order to do this, keep your sentences short and use plain

language where you can (Write Limited, 2013). Sentences that are too long

and complicated are difficult to understand. A good average length is 15–20

words (roughly 1.5 lines). Try not to go over 2 lines. Sometimes students try to

use big words in order to sound academic. This is not always a good idea. If

you need a big (sometimes technical) word, fine. However, if a shorter one

does the job, use it. For example, use is better than utilise, and change is

better than modification.

Look at the following example.

Phase one of the project included the collection of a range of data and

research material completed during 2011, which was utilised in the creation of

a range of soon to be finalised analyst ‘personas’, and input into the planning

of a new enhanced information architecture for the business’s online channel,

particularly resources for current analysts.

Now look at a plainer version.

In 2011, the team undertook phase one of the project. They collected a range

of data and research material. Using this collected material, they created

analyst ‘personas’. They also began to plan an enhanced information

architecture for the business’s online channel. Current analysts can use some

of the resources the team have created.

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You will notice some of the sophisticated words have changed to plainer ones.

You will also notice that the sentences are shorter and easier to understand.

Another change relates to ‘active voice’. You will notice that the first example

uses some ‘passive voice’: which was utilised. Passive voice enables writers

to omit the people (or doers) from their sentences. However, readers often

appreciate knowing ‘who’ does something. You will notice in the second

example, the writer adds a doer: team. This means the writer can now use the

active voice: In 2011, the team completed…All of these techniques—short

sentences, plainer language, and active voice—will help your reader

understand your message in one reading. This is especially important in

business writing where readers have busy working days.

3.4 Keep your writing professional

Ensure you use an appropriate tone for your readers. Where possible, use

personal pronouns we and you: We recommend you check the building’s

foundations. Personal pronouns create a friendly tone that is appropriate for

New Zealand business and government. They also help the writer avoid the

passive voice. And, as stated above, readers like to know ‘who’ will do

something. However, sometimes you might want a more formal tone where

personal pronouns are not appropriate. In these cases, you can use words

like research or report as your sentence subject: This report discusses…, This

research has found that… . Another way of ensuring appropriate tone is to

avoid terms that may be interpreted as offensive to ethnic or other groups. Be

careful to use gender-neutral terms. For example, use plural pronouns (they

when referring to clients) rather than gender-specific pronouns (he or he/she).

Another aspect of tone relates to the use of contractions. Contractions are

words like we’ve or it’s. They are informal. For many business reports and for

all academic reports, you will need to avoid them and write we have or it is.

Other important characteristics of professional writing are editing and

proofreading. You should leave 24 hours between writing your draft and

editing it. You should also leave another 24 hours between editing and

proofreading. Leaving time between these stages of the writing process allows

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you to detach yourself from your writing and put yourself in your reader’s

shoes. When editing, check for:

 illogical structure

 missing headings

 irrelevant or missing content

 unnecessary content

 redundant phrases or words.

When proofreading, check for:

 grammar

 punctuation

 spelling

 formatting

 consistency.

Remember to leave enough time for these last two stages. Thorough editing

and proofreading will make a big difference to the readability of your report (as

well as to your marks!), and it is a courtesy to the reader.

3.5 Use white space and well-chosen fonts

White space refers to the empty space on the page. Business reports which

have a more balanced use of white space and text are easier to read and

more effectively communicate main points and subordinate ideas. Create

white space by:

 using lots of headings and subheadings

 creating large margins along all edges (usually 2.5–3cm)

 breaking up your page with tables, charts, and graphs where possible

 using bulleted lists.

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3.6 Number your pages

Your title page has no number. Use Roman numerals for the executive

summary and table of contents (i, ii, iii), and Arabic numbers for the remainder

of the report (1, 2, 3 …).

3.7 Use footnotes, tables, figures, and appendices appropriately

Footnotes should be used sparingly. Points that are important can usually be

integrated into the text. Footnotes or endnotes should not be used for

referencing (see References above).

In business reports, tables and figures are often used to represent data,

processes, etc. Tables and figures should be inserted in the text of the

document, close to the discussion of the table/figure. If the information is

something which the reader could refer to rather than should refer to, then it

may go in the appendices. Tables and figures have different purposes. A table

contains an array of numbers or text (such as a SWOT table). A figure is

something that contains graphical content, such as graphs created in Excel,

organisational charts, or flow charts.

Insert each table/figure one-and-a-half or two lines below the text. The

table/figure should be identified with a label and title which describes the

content, for example, Table 1. GDP of New Zealand, 1988–2002.

If a table, figure, or appendix is included in a document, then there must be

text that refers to it! The text should refer to it by name (As Table 1

shows ….). The text should explain the highlights of the table or figure, not

every detail. Do not leave it to the reader to try to figure out why you included

the table or figure in your document. At the same time, ensure that your

tables/figures supplement and clarify the text but do not completely duplicate

it. Also ensure that there is sufficient information in the table or figure so that

the reader can understand it without having to consult the text.

16

Footnotes immediately underneath the table or figure should be used to

explain all abbreviations and symbols used. Do not forget to add the source of

your material.

17

4 Concluding remarks

Now that you have the tools to develop your report, your communication

should be more efficient and effective. Individual schools may have specific

requirements for your report, so check with your course coordinators in case

they have specific requirements. For example, the School of Marketing and

International Business provides the guide attached in Appendix C. A sample

report for general business writing is provided in Appendix D.

Don’t forget to make use of the resources at Student Learning should you

require more guidance. Happy writing!

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References

APA. (2010). Publication manual of the American Psychological Association

(6th ed.). Washington, DC: American Psychological Association.

Emerson, L. (Ed.) (1995). Writing guidelines for business students.

Palmerston North: The Dunmore Press.

Guffey, M. E., Rhodes, K., & Rogin, P. (2001). Business communication:

Process and product (3rd Canadian ed.). Scarborough, Ontario: Nelson

Thomson Learning.

Munter, M. (1997). Guide to mana

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