ELS

Effective
Learning
Service

Report
Writing

For appointments contact:

els@qmu.ac.uk or elsinternational@qmu.ac.uk
web: www.qmu.ac.uk/ELS
PLEASE NOTE

The type of report described in this leaflet is a business report, and the
guidelines provided are not intended to be regarded as firm ‘rules’. Reports
can be structured in many different ways and can take many different forms;
however, there are many report writing templates available on most word
processing programmes such as Microsoft Word which you can use if you
want to.

This leaflet provides a model for how a report could be structured and laid
out.

However, this is only a rough guide. For more detailed instructions please
refer to the assignment guidelines you have been given, or contact your
lecturer.
EXECUTIVE SUMMARY

This is a guide to writing a report which takes the form of a report. It gives information
about what reports are designed to do and the different sections that a report usually
contains. It provides details on what should be included in each section and specifically
about what is included in the Executive Summary. It also lists some of the main
differences between reports and essays. It goes on to explain how to lay out a report and
about what a report should look like. It gives advice on: how to use headings; how to
number the pages; how to use bullet points correctly; and how to use and refer to
appendices. In addition it makes recommendations on what to check before submitting a
report. An example of a good executive summary for a marketing report is given in
Appendix A, and a list of some of the common mistakes to avoid when writing an
executive summary is provided in Appendix B.
CONTENTS:
EXECUTIVE SUMMARY

1 INTRODUCTION

1.1 What do reports do? 1

1.2 Appearance 1

2 THE SECTIONS OF THE REPORT

2.1 What goes into the Executive Summary/Abstract? 2

2.2 What does the Contents List look like? 2
2.3 Introduction 2
2.4 The body
2.4.1 Using bullet points 3
2.4.2 Bullet points and grammar 4
2.5 Concluding and making recommendations 5

3 GUIDANCE ON NUMBERING, PAGE NUMBERS, HEADINGS AND USING

BOLD

3.1 Numbering 5
3.2 Page numbers 5
3.3 Headings 5
3.4 Using bold 6

4 MAKING A REPORT LOOK GOOD

4.1 Layout of individual sections 6

4.2 Appendices and visual content
4.2.1 Referring to the appendices 6
4.2.2 Using tables, figures, diagrams, etc. 7

5 GOOD SCHOLARSHIP IN REPORT WRITING

5.1 Citation and the reference list 7

6 RECOMMENDATIONS 8

REFERENCE LIST

APPENDICES
1 INTRODUCTION
1.1 What do reports do?

Reports inform. Their purpose is to convey information, and not to construct a

debate. This is different to an essay. Some of the main differences between reports
and essays can be seen in Table 1 below:

Table 1. The main differences between reports and essays

A report… An essay…

Function presents information presents an argument and is

idea-based
is used to take decisions or
account for actions is used to demonstrate
knowledge, understanding and
is meant to be scanned quickly critical analysis
by the reader
is meant to be read carefully

Structure formally structured semi-structured

uses numbered headings and does not usually contain sub-
sub-headings headings or bullet points
uses short, concise paragraphs does not use as many graphs
and bullet points or tables
uses tables and/or graphs and offers conclusions about a
bullet points question
may need an abstract (also will only need an abstract if
known as an executive very long
summary)
may need to be followed by
recommendations and/or
appendices

(adapted from: Burns and Sinfield, 2010, p.291)

Reports are intended to be read quickly and for a specific reason, so it is essential
to make the information as easy to find as possible and as easy to understand as
possible.

1.2 Appearance

All reports have a similar appearance because of the fairly standard way the
information they contain is arranged. They usually follow this pattern:

 Executive Summary
 Contents List
 Introduction
 ‘Body’
 Conclusion
 Recommendations
 Reference List
 Appendices

A report should have headings, sub-headings, numbered sections, bullet points,

and diagrams, but not many lengthy ‘blocks’ of uninterrupted prose.

1
2 SECTIONS OF A REPORT
2.1 What goes into the Executive Summary/Abstract?

An executive summary gives the reader a general overview/summary of the whole

report. It usually includes:

 the background to the report

 the purpose of the report
 the scope and limits of the report, including brief details of the methods
used
 the important findings/results of the investigation and any conclusions
drawn from these results
 recommendations for action, if required
(Charles Darwin University, 2012)

All this is done in continuous prose; the Executive Summary is the only part of the
report where bullet points are not used; instead descriptive or discursive language
is used.

After reading this section, the readers will have a good idea of what the report is
about. If they need more background information, the Introduction will provide this.

2.2 What does the Contents List look like?

There is an example of a Contents List after the Executive Summary above. Note
that ‘Recommendations’ may not be required in a university assignment; the
assignment guidelines should make this clear.

2.3 The Introduction

This should orientate the reader to the whole document, and give the report a
context. It should help to answer these questions:

 why this topic is being investigated

 why the report was requested and by whom
 what issues are covered in it, what issues are not covered and why
 how the topic was investigated

It may sometimes be useful to include the ‘Terms of Reference’ (ToRs), which set
out the scope of the report. The Introduction may also contain a definition of any
key terms or terminology which is used.

The Executive Summary and the Introduction often contain some similar
information; this is not a problem.

2
2.4 The Body

As in an essay, the body is the largest part of the report. However, in a report the
information should be presented as economically as possible, often through the
use of bullet points.

2.4.1 Using bullet points

Bullet points must be carefully ‘designed’.

Bullet points have a specific purpose, depending on the context in which

they are used. The following sentence (about using bullet points) shows
how they work:

Bullet points perform a range of functions, including:

 giving examples
 providing focus

There must be an explanation given between the heading and the bullet
points, for example:

Using bullet points

There is general agreement that amongst the main advantages of bullet

points is their ability to:
 save words
 improve ease of comprehension 
 improve visual appeal

Bullet points cannot stand alone; they must be introduced, so their use in
the following example is quite wrong:

Using bullet points

 to save words
 to make the report look better 

3
2.4.2 Bullet points and grammar

Bullet points should be grammatically consistent. This means that they

should all grammatically follow the introduction, and they should all have
the same format. In fact, as the following examples demonstrate the same
information can be given in many different ways.

Example one:

The programme is divided into four stages:

 raising awareness through in-house training
 auditing suppliers
 applying corrective actions to improve conditions
 monitoring programmes through surprise visits to check the
improvements

Example two:
There are four stages in the programme. These are:
 to raise awareness through in-house training
 to audit suppliers
 to apply corrective actions to improve conditions
 to monitor programmes through surprise visits to check the
improvements

Example three:

There are four stages in the programme, namely:

 the use of in-house training to raise awareness
 an audit of suppliers
 the application of corrective actions to improve conditions
 the monitoring of programmes through surprise visits to check the
improvements

The important thing to note here is consistency, all the bullet points must
have the same grammatical form; that is they must all start the same
way.

4
 2.5 Concluding and making recommendations

The really important parts of ‘real world’ reports, the parts which most readers will
look at, are the Conclusion (which summarises what the research has shown), and
the Recommendations, which demonstrate how what has been learnt can be
applied. Some reports do not require recommendations: the Terms of Reference
or the assignment guidelines will make clear whether any practical outcome, and
so ‘recommendation’, is expected. If the ToRs do this, then the recommendations
section is the most important part of the report for those who commissioned it.

The recommendations must be both relevant and feasible and cover:

• what needs to be done

• who needs to do it
• how, when and where it needs to be done
(University of Melbourne, 2010)

3 GUIDANCE ON NUMBERING, PAGE NUMBERS, HEADINGS AND

USING BOLD

3.1 Numbering
Note that the Executive Summary, Contents List, Reference List and Appendices
are not numbered. With these exceptions, all parts of a report should be numbered.
Numbering is essential in reports as it allows the reader to find information quickly.

Each numbered section must have a title, and this heading or sub-heading should
give the reader a good idea of what is contained in that section.

3.2 Page numbers

The Executive Summary and the Contents List do not have page numbers. The
pages of a report are numbered from the page which contains the Introduction, so
‘Introduction’ always begins on page 1. Page-numbering stops at the end of the
last main section (‘Conclusions’ or ‘Recommendations’), so the Reference List and
Appendices do not have page numbers either.

3.3 Headings
The main headings are not allocated a page number when these sections are
divided into sub-sections. Therefore, of the main section headings in the Contents
List above, only ‘6 Recommendations’ has a page number because only this
section is not subdivided. Similarly, subheadings are not given a page number
where they are themselves subdivided.

5
 3.4 Using bold
Only certain elements are usually printed in bold. These are:

 all main section headings and their numbers (‘6 RECOMMENDATIONS’)

 all sub-section headings and their numbers (‘3.4 Using bold’)
 sub-headings which themselves are further subdivided (‘4.2.1 Referring
to the Appendices’)

4 MAKING A REPORT LOOK GOOD

4.1 Layout of individual sections

Each heading and subheading, and the accompanying numbering, should be

printed in bold, and BLOCK CAPITALS are often used for section headings. In
addition, a system of ‘tabbing’, consistent with that used on the Contents Page
above is often used in the report itself.

This means that a section heading (e.g. ‘1 INTRODUCTION’) would be on the left
margin; ‘1.1 What do reports do?’ would start immediately under the start of the
word INTRODUCTION, as would the written content of that sub-section. Note that
the contents of any section with no subdivision (e.g. ‘6 RECOMMENDATIONS’)
will stay on the left margin throughout the section.

The proper and consistent use of 1.5 line-spacing and double-spacing between
sections, further improves the appearance of the report, and makes the individual
sections easier to find and to follow.

Every number must have a title. This is important not only for consistency, but also
for clarity.

4.2 Appendices and ‘visual’ content

4.2.1 Referring to the Appendices

There may be diagrams or tables that are too large to fit on one page; in
this case they may be placed at the end of the report, as an Appendix. It is
normal for a report to have appendices. Any information or material given
in an appendix must be referred to in the text as follows:

For a full break down of the market share and the annual sales of the four
leading brands in 2013 please refer to appendix C.

6
 4.2.2 Using tables, figures, diagrams, etc.

It is normal to use tables, graphs and diagrams in the body of a report. They
can usually express information economically (important when there is a
word-limit), and in an easier to understand way than prose. They can also
improve the appearance of a report. All such items should be properly
‘labelled’ (i.e. have a title) and the source of the information in them should
be acknowledged, as in Table 1 below:

Table 1. Students registered at QMU in 2011 to 2012:

STUDENT DISTRIBUTION BY AGE AND GENDER
2011 - 2012 (excludes overseas collaborations)
Age <21 21-30 30+ Total
Male 23.5% 29.8% 22.7% 76%
Female 5.9% 9.3% 8.8% 24%
Total 29.4% 39.1% 31.5% 100%
(QMU, 2013)
The source, ‘QMU 2013’, would then appear in the Reference List. If the
contents of the table or diagram are completely the student’s own work
then there is no need for an acknowledgement or reference; an example of
this is given in Appendix C.

5 GOOD SCHOLARSHIP IN REPORT WRITING

As the report is a piece of academic work this means that the same rules which apply to
essays also apply here; namely:
 word limits must be respected
 a formal style must be used
 the language should be of a good, intelligible, standard
 all sources must be cited and referenced (unless instructed otherwise)

5.1 Citation and the Reference Page

Unless there is a specific instruction otherwise all reports at QMU must contain
appropriate citation and referencing in the Harvard Style
For all details of referencing, please refer to the University’s guide, Write and Cite,
which is available on the library website or can be bought at the LRC front desk.
The reference page for a report will look exactly the same as one produced for an
essay. However, when referencing in the text of a report it is better to use
‘information-prominent’ citation, where the source is simply mentioned at the end
of the phrase or sentence, as in this example:
Online events are:
 globally accessible and greener (Biba, 2007)
 low-cost and convenient (Woolard, 2010)

This is in contrast to the author prominent citation often found in essays:

According to Biba (2007), online events are globally accessible and greener, while
Woolard (2010) adds that they are also low-cost and convenient.

7
6 RECOMMENDATIONS
Before submitting any report there are a number of areas that should be checked, and a
number of questions that need to be answered:
 Is there enough ‘white space’?
 Is it in Times New Roman, size 12 or Arial size 11, and 1.5 line-spaced, with a
‘starter’ margin (i.e. before any indentations are made) of 2.5 cm?
 Is it written in formal language?
 Is the numbering effectively done?
 Is indentation in the numbered sections consistent throughout?
 Is the use of block capitals, bold, etc. consistent?
 Are headings and sub-headings used appropriately?
 Is each page numbered? (except, of course, for those excluded from numbering)
 Is there a new page for the Executive Summary, the Reference Page and the
appendices?
 Are large diagrams properly placed on one page? (They must never be divided
over two pages)
A fuller checklist to go through before submitting a report is provided in Appendix D.

8
REFERENCE LIST:

Biba, E. (2007) ‘Virtual events’ success grows’, B to B, October, 92 (13), p.14.

Burns, T. and Sinfield, S. (2012) Essential study skills: the complete guide to success at
university. 3rd ed. London: SAGE Publications Ltd.

Charles Darwin University (2012) Analytical report format & structure. Available at:
http://www.cdu.edu.au/sites/default/files/Report-Structure-and-
Format_ALLSP_2012_000.pdf (Accessed: 7 February 2014).

Gaertner-Johnston, L. (2013) ‘Write Better Executive Summaries’, Business writing Blog,

29 May. Available at:
http://www.businesswritingblog.com/business_writing/2013/05/write-better-executive-
summaries.html#sthash.1x32OoFt.dpuf (Accessed: 7 December 2016).

QMU (2013) Facts and figures 2013. Available at:

http://www.qmu.ac.uk/marketing/university/pdf/Facts-Figures2013.pdf (Accessed 6
February 2014).

Unilearning (2000) Report Writing. Available at:

https://unilearning.uow.edu.au/report/4bi1.html (Accessed: 7 December 2016).

University of Melbourne., 2010. Business reports factsheet. Available at:

http://sydney.edu.au/business/__data/assets/pdf_file/0008/90359/
Txt_business_reports.pdf (Accessed 7 February 2014).

Victoria University of Wellington., 2013. How to write a business report. Available at:
http://www.victoria.ac.nz/vbs/teaching/publications/VBS-report-writing-guide-2013-
July.pdf (Accessed: 6 February 2014).

Woolard, C. (2009) ‘Economy drives interest in more complex virtual events’, B to B,

March, 94 (3), p.22.

APPENDIX A
This is a GOOD example of an executive summary from a marketing report.

This report was commissioned to examine why the sales volume of Terms of reference
Choice Chocolate has dropped over the past two years since its Statement of problem/ topic
peak in 1998 and to recommend ways of increasing the volume.

The research draws attention to the fact that in 1998, the market Key findings summarised
share of Choice Chocolate was 37%. The shares of their key
competitors such as Venus and Bradbury were 22% and 18%
respectively. The size of the chocolate market then was $36 million.
Over the next two years, although Choice Chocolate retained its
market share the volume of sales in the whole market decreased to
$29 million. Further investigations reveal that this market shrinkage
coincided with an increase in health awareness amongst consumers
who regard the milk and sugar ingredients in chocolate as negative;
moreover, since the second half of 1999, an increasing number of
rival ‘health candies’ had appeared on the market. These claimed to
offer the consumers a healthy alternative. These factors appear to
be the major causes of the decreased sales volume of Choice
Chocolate.

Slim Choice is the latest chocolate range put forward by the R & D Problem/solution summarised
Department of Choice Chocolate. The report evaluates this range
and concludes that it would be an ideal candidate to meet the
challenge presented by the market and could satisfy the new
consumer demand since it uses significantly reduced milk and sugar
ingredients and is endorsed by renowned health experts. According
to 97% of the 2000 subjects tested recently, it also retains the same
flavour as the original range.

It is recommended:
Recommendations
 that Choice Chocolate take immediate measures to launch summarised
and promote Slim Choice alongside its existing product
range These do not have to be
bullet points. Choose a style
 that Slim Choice adopt a fresh and healthy image which is appropriate for what
you are writing
 that part of the launch campaign contains product
endorsement statements by renowned health experts

 that Slim Choice be available in health food shops as well as

in traditional chocolate retail outlets

(Source: Unilearning, 2000).

APPENDIX B

What are some of the common mistakes writers make in executive summaries?

1. Repeating the content of the executive summary almost word for word near the beginning
of the report.

2. Providing too much background in the summary. Background belongs in a background

section or an introduction, not in the summary.

3. Providing too much detail in the summary. Details belong in the body of the document.

4. Using different terms in the executive summary from those in the report. If the summary
mentions findings, the report should include findings, not observations. If the summary cites
results, the report should describe results, not outcomes.

5. Having a mismatch in content. Whatever the executive summary highlights must be

included in the report. Likewise, the report should not contain major points that did not
appear in the summary.

6. Including too little or too much in the executive summary. Executive summaries should run
from one paragraph to one page, covering only the essential findings, results, or
recommendations.

7. Repeating the executive summary almost word for word in the conclusion. If a report
contains a conclusion, it should be a wrap-up that drives home the main points, not an
executive summary that highlights them.

(Source: Gaertner-Johnston, 2013).

APPENDIX C

Market share and sales for the four leading brands in 2013

Market Share
13%

42%
21%
Brand A
Brand B
Brand C
Brand D

24%

Sales
£9,000,000

£8,000,000

£7,000,000

£6,000,000
Brand A
£5,000,000 Brand B

£4,000,000 Brand C
Brand D
£3,000,000

£2,000,000

£1,000,000

£0
Brand A Brand B Brand C Brand D
Sales £8,200,000 £3,200,000 £1,400,000 £1,200,000
APPENDIX D
Checklist for a business report

The report fulfils its purpose

The report is oriented to the intended reader/s

The report contains all appropriate elements (executive summary, table of contents,
AAappendices…)

The discussion has descriptive and appropriately formatted headings and

AAsubheadings

The discussion contains thorough analysis of findings as well as logical flow

The report has been edited for section cohesiveness and good paragraph structure

The report has been proofread for sentence structure, spelling, punctuation, and
AAconsistency

Tables and figures are formatted correctly and labelled

Tables, figures, and appendices are referred to within the text / discussion

Quotations from other sources are referenced

Thoughts and ideas paraphrased from other sources are referenced

The reference list is formatted properly

The cover page has all necessary details

Appendices are used to support the discussion, but tables / figures which are
AAessential to the discussion are included within the text

(Source: Victoria University of Wellington, 2013).