To write a business report, you investigate a business problem, present findings clearly under numbered headings and make recommendations a manager could act on. It is built for quick reading and decisions, not for extended argument.
This guide explains how a report differs from an essay, walks through each standard section in order, shows an example executive summary and recommendation, and ends with the style rules and checks that lift a report into the top band.
The Standard Sections of a Business Report
Most business reports include a title page, an executive summary, a table of contents, an introduction with terms of reference, a method if research was done, findings, analysis or discussion, conclusions, recommendations, references and appendices.
Use numbered headings (1, 1.1, 1.2) so readers can jump to the part they need. Your brief may name different headings; if it does, follow it.
How a Business Report Differs from an Essay
Students who write reports like essays lose marks for format alone. The two genres serve different readers. An essay persuades an academic reader through continuous argument; a report informs a busy decision-maker who may read only the summary.
| Feature | Essay | Business report |
|---|---|---|
| Reader | Academic marker | Manager or client, as framed by the brief |
| Purpose | Argue a position | Investigate a problem and recommend action |
| Structure | Introduction, body, conclusion | Fixed sections with numbered headings |
| Summary | None | An executive summary at the front |
| Visuals | Rare | Tables, charts and bullet points expected |
| Ending | Conclusion | Conclusions and specific recommendations |
Business Report Structure, Section by Section
| Section | What it contains | Typical share |
|---|---|---|
| Title page | Title, prepared for, prepared by, date | Not counted |
| Executive summary | Purpose, key findings, conclusions and recommendations | About 10 percent, one page at most |
| Table of contents | Numbered headings with page numbers | Not counted |
| 1. Introduction | Background, purpose, terms of reference and scope | About 10 percent |
| 2. Method | How information was gathered and analysed, if relevant | About 5 percent |
| 3. Findings | What the evidence shows, organised by topic | About 55 percent together |
| 4. Discussion | What the findings mean, using business frameworks | |
| 5. Conclusions | Answers to the questions set in the introduction | About 10 percent |
| 6. Recommendations | Specific, prioritised actions | About 10 percent |
| References and appendices | Sources and supporting material | Not usually counted |
Some briefs merge findings and discussion, or put recommendations before conclusions. Word count rules vary too, so check what your module counts.
The Introduction and Terms of Reference
The introduction tells the reader why the report exists. Give brief background on the organisation and the issue, then state the purpose and the terms of reference: who asked for the report, what it covers and what it does not.
Example terms of reference. This report was requested by the operations director of Harbourline Coffee to examine why customer numbers at its three city-centre branches fell over the past year, and to recommend actions to restore them. It covers customer, competitor and pricing data. Staffing costs are outside its scope.
The Method Section
If you gathered your own data, such as a survey, interviews or an analysis of company accounts, add a short method section after the introduction. Say what you collected, from whom, when and how you analysed it.
For reports based only on published sources, a sentence or two in the introduction is usually enough: name the main sources, such as annual reports, industry data and academic research, and the period they cover.
Findings and Discussion
Findings present the evidence; the discussion interprets it. Organise both by topic rather than by source, with a numbered subheading for each topic (3.1 Pricing, 3.2 Competition, 3.3 Customer feedback).
- Lead each subsection with its main point in one sentence.
- Present data in tables or charts, each numbered, titled and referred to in the text.
- Use business frameworks, such as SWOT, PESTLE or Porter's Five Forces, to analyse rather than decorate.
- Cite sources for every external figure or claim.
- Keep detailed data and raw survey results in the appendices.
Write the discussion as analysis: explain causes, weigh evidence and link each point back to the purpose stated in the introduction.
Conclusions and Recommendations
Conclusions answer the questions set in the introduction, drawing only on your findings. Recommendations then say what should be done about them. Keep the two distinct: a conclusion states what is true; a recommendation states what to do.
Strong recommendations are specific, prioritised, realistic and tied to a finding. Many courses expect each to say who acts, by when and at roughly what cost or resource.
Weak: The company should improve its marketing.
Strong: 6.1 Launch a loyalty app for the three city-centre branches within six months, led by the marketing manager, targeting the commuter customers identified in section 3.3. Track monthly active users and repeat visits against the current baseline.
Writing the Executive Summary
Write the executive summary last, once you know your findings and recommendations. It must stand alone: a manager who reads nothing else should understand the purpose, the key findings and what you advise.
Example executive summary. This report examines the fall in customer numbers at Harbourline Coffee's three city-centre branches. Analysis of sales, competitor and survey data shows three causes: two new competitors offering mobile ordering, prices above the local average, and slow service at peak times. The report concludes that convenience, more than price, explains most of the decline. It recommends launching a mobile ordering app, adding a second till during the morning peak and reviewing the pricing of three core drinks. Together, these steps target the commuter customers the branches have lost.
Avoid vague summaries such as "this report discusses several issues". State the findings and recommendations themselves.
Test it by handing the summary alone to a friend. If they can tell you what the problem is and what you advise, it is doing its job.
Style, Format and Visuals
- Headings: number every section and subsection consistently (1, 1.1, 1.1.1).
- Sentences: short, direct and in plain business English.
- Voice: usually the third person ("this report finds"), unless your brief says otherwise.
- Bullet points: useful for lists, but keep analysis in full paragraphs.
- Visuals: label every table and figure, give a source and explain what it shows.
- Referencing: usually Harvard or APA; follow your module handbook.
Step-by-Step Writing Order
- Read the brief and note who the report is for and what it must answer.
- Gather and analyse your evidence.
- Plan your numbered headings.
- Write the findings and discussion first.
- Write conclusions, then recommendations.
- Write the introduction, then the executive summary.
- Add the contents page, references and appendices, then proofread.
Common Business Report Mistakes
| Mistake | Fix |
|---|---|
| Writing in essay form | Use numbered sections, headings and visuals |
| An executive summary that only introduces | State the actual findings and recommendations |
| Frameworks described, not applied | Apply each one to the organisation and draw conclusions |
| New information in the conclusions | Conclude only from your findings |
| Vague recommendations | Say who, what, when and how success is measured |
| Charts with no explanation | Refer to each one and say what it shows |
Final Checklist
- The executive summary stands alone and fits on one page.
- The terms of reference are clear.
- Every heading is numbered and appears in the contents page.
- Each recommendation links to a finding.
- All tables and figures are numbered, titled and sourced.
- References and appendices are complete.
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Frequently Asked Questions
A title page, executive summary, contents page, numbered sections for introduction, findings, discussion, conclusions and recommendations, then references and appendices.
Usually no more than one page, or around 10 percent of the report.
It depends on your module. Many exclude it, but some include it. Check your brief.
Yes, for lists and recommendations. Keep analysis and discussion in full paragraphs.
Conclusions state what your findings show. Recommendations state what action should be taken as a result.
Most use the third person, such as "this report recommends". Follow your brief if it asks for a different voice.
Harvard is common in the UK and APA elsewhere. Follow your module handbook.
Supporting material the reader may want to check, such as raw data, survey questions, detailed calculations or interview schedules.
Most do, especially longer ones. List every numbered heading with its page number so readers can find sections quickly.
Yes. Name the company and the focus, and the writer uses published sources such as annual reports, cited in your required style.