Course Module

Business Report Writing

Course Outcome (CO):

● Definition of a report.
● Different types of reports.
● Purpose of a report.
● Principles or characteristics of a good business report.
● Parts/elements of a formal business report.

The following topics will be covered:

● Planning your business report
❖ What is the purpose of this report?
❖ Who are the readers of this report?
❖ What are the report’s main messages?
❖ How will the messages be structured?
● Structuring your business report
❖ Covering letter/memorandum
❖ Title Page
❖ Executive Summary
❖ Table of Contents
❖ Introduction
❖ Conclusion/Recommendations
❖ References
❖ Appendix
● Writing your business report
❖ 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
Required Materials and Prerequisites
There are no prerequisites.
You do not need to purchase any texts or materials for this course.

Course Structure

This is a three-credit subject delivered asynchronously with the information and assignments
combined into a twelve-week course. Students are expected to spend 6–8 hours of study time
(reading, research, assignments, Zoom meetings…etc) each week on this course.

Learning Model

Through asynchronous activities in modules, you will acquire your learning

competencies—honing and refining your understanding in the process. Later, you'll internalize
your learning through review, reflection, and application.

Prepare:
● Submit chapter tests early so that you will not cram at the end of each term.
● Find your current news article and international issues in connection with the covered
topics.
● Have additional individual assignments completed early.

Ponder and Prove

● Reflect on how you would apply all topics learned to your daily life.
● Evaluate how you acquired the knowledge learned from each topic.
● Exhibit how each major area you studied can be applied to fix a real-world problem.
● Expectations

Assignments are due on the day indicated by the Instructor. Late work will be accepted with
permission from the instructor. Work that is late hampers your ability to fully understand the
course and will be accepted only at your instructor's discretion. Inform your instructor before the
assignment is due if you are experiencing problems or have an emergency. Any late work that is
accepted is subject to a penalty as determined by your instructor.

This class has a flexible late policy because it is an online asynchronous class. Each week has
the amount of work that a normal 12-week course would have. It is almost possible to catch up if
you get behind. Please complete your work early, exceptions to the late work policy will only be
given for true emergencies, not for problems that arise from trying to complete work at the last
minute.
 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 organization to take. The key to a good report is in-depth analysis. Good writers will
show their readers 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.

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
program 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 program. 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.
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.

Takeaways:

Reports in the modern workplace have two main purposes:

• To share information with other people.
• To keep a record of events and decisions.

Exercises:

1. Think about reports in your workplace, what purpose were they written for?
2. Collect together as many reports, either internal or external, as you can find.
3. Look through them quickly, particularly at the layout and section headings.
4. What could be improved?
 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 organization, a letter format is appropriate; if the recipient is
inside the organization, 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.

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/organization.

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 subheadings in the report. These headings and
subheadings should be descriptive of the content they relate to (see section 3 of this
handbook).

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.

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 afterward, they will follow it more easily. Here are some examples
of conclusions and recommendations:

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
organization will depend on your purpose, scope, and requirements, but it should follow
a logical and systematic organization. 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 a
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
organization.
2.9 Appendices

If material is important to your discussion and is directly referred to, then it should be
included in your discussion properly. 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). When you choose to include information in
appendices, you should refer to it clearly in your text (refer to 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.

Take-Aways:

How to write the world’s worst report:

• Too much information
• Black and white - no color
• No structure
• Too many technical details no one can understand
• Not enough information
• Use really long words no one can understand
• No conclusion
• Write it on toilet paper
• No clear aim to the report
• Not enough paragraphs and bullet points
• Report on something everyone knows about
• Badly spelled
Exercises:

1. Who is the report for?

2. Imagine you have been asked to write a report about your department. It was a
request from your head of the department that you are expected to get on with
your own initiative.
3. What would it include if you wrote separate reports for the following different
readers?
4. How would it change the length and structure of the report?

Your departmental colleagues.

......................................................................
A colleague from a different department of your company.
......................................................................
A group of visiting 17-year-olds.
......................................................................
Your managing director.
......................................................................
External quality auditors.
......................................................................

What if you went back to your boss for clarification of the readership and their
The reply was, “All of them, of course.”?
 Writing Business Report

Now that you have organized 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 labeling 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 the parallel form (the same grammatical construction). The
following examples illustrate this principle.
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 fulfills 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 the 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 (an 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 12 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.
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 utilized in the creation of a range of soon to
be finalized analyst ‘personas’, and input into the planning of 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 has created.

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 utilized. 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 14 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.
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 that 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, organizational 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.

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.

Exercises:

1. What are your weaknesses in terms of errors, are there mistakes you make
frequently?
2. If so make sure you do a separate check for them.
 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.

Takeaways:

● Checklist for the stages of writing the report

● Report is requested
● Going through the 8 questions
● Setting the objective
● Checking the objective
● Design the cover sheet
● Brainstorm the content
● Identify the resources you require
● Locating the resources
● Reading the resources
● Decide what type of report it is
● Choose your section headings
● Organize the order of your sections
● Decide on your formatting styles for your headings, captions, and main text
● Write each section
● Add further reading/references
● Edit the text, make it as concise as possible and make sure that it matches your
objective
● Write and edit the executive summary
● Add in the contents, any lists of figures or tables, and the index
● Proofread the text of the report, make sure you look at the title, headers, captions
● and footers, appendices, and further reading as well as the main text
● Proof the layout of the report
● Final check through
● Printing/publishing
● Distribution
● Celebration
References:

Takeaways & Exercises:

How to write a report and executive summary, and plan, design, and
present your report. An easy format for writing business reports.
Copyright © 2013 by Margaret Greenhall.

Topics:

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 managerial communication: Effective business writing and speaking (4th ed.).
Upper Saddle River, NJ: Prentice-Hall. Write Limited, (2013).

The Write Style Guide for New Zealanders: A manual for business editing. Wellington,
New Zealand: Write Limited.