8 min readConcept sheetOften a 10-mark answer on structure, or a short report to draft

Writing business reports

A report gives organised facts to help someone decide. Most follow: terms of reference, method, findings, conclusions and recommendations.

PurposeFacts and analysis for decision-making

Main typesInformal/formal, informational/analytical, routine/special

Core partsTerms of reference, method, findings, conclusions, recommendations

StyleObjective, headed sections, numbered points

Types of reports

Type	Meaning	Example
Informal (short)	A few pages, often in memo or letter form	A memo report on staff late arrivals
Formal (long)	Many pages, with a title page, contents, summary and appendices	A feasibility study for a new branch
Informational	Gives facts only, no analysis or advice	A monthly sales figures report
Analytical	Analyses facts and recommends action	A report on why sales fell, with solutions
Routine (periodic)	Sent at regular intervals	Weekly production or daily cash report
Special	Prepared once, for a particular problem	A report on a factory accident

Steps in writing a report

Structure of a formal report

1
Title page
Title, prepared for, prepared by, date.
2
Contents
Headings with page numbers (long reports only).
3
Executive summary
Key findings and recommendations in a few lines, for busy readers.
4
Introduction and terms of reference
Who asked for the report, what it must cover, and the deadline.
5
Method (procedure)
How the information was collected.
6
Findings
The facts discovered, under headings, with tables or charts.
7
Conclusions
What the findings mean.
8
Recommendations
The actions suggested, based on the conclusions.
9
Appendices and references
Supporting data, questionnaires and sources.

Example: a short report on late arrivals

Problem

Ruwan Dissanayake, Administration Officer at the Kurunegala branch of Pahan Hardware Stores (a fictional company), is asked by the branch manager, Kasun Jayasinghe, to report on why staff arrive late. Twelve staff work at the branch. Write the short report, step by step.

Working

Title: Report on staff late arrivals, Kurunegala branch. To: Kasun Jayasinghe, Branch Manager. From: Ruwan Dissanayake, Administration Officer. Date: 30 October 2026.
1. Terms of reference: “To find out why staff arrive late and to recommend action, as requested on 16 October 2026.”
2. Procedure: “I checked the attendance register for September 2026 and spoke to all 12 staff.”
3. Findings: (a) 9 of the 12 staff (9 ÷ 12 = 75%) were late at least once in September. (b) 7 of these 9 travel on the same bus route, where the first bus reaches town at 7.55 a.m. (c) Opening time moved from 8.30 a.m. to 8.00 a.m. in August 2026.
4. Conclusions: “Most late arrivals are caused by the bus timetable, which does not fit the new opening time, not by lack of discipline.”
5. Recommendations: (a) Start the shift for bus users at 8.15 a.m. and finish 15 minutes later. (b) Review attendance again in December.
Signature, name and job title.

Answer

A short memo-style report with terms of reference → procedure → findings with figures (9 of 12 = 75%) → conclusions → recommendations, signed and dated.

Qualities of a good report

Accurate: facts and figures are checked.
Objective: based on evidence, not personal feelings.
Clear and concise: simple words, short paragraphs.
Well organised: headings, numbered points, tables and charts.
Reader-centred: answers the terms of reference, no more and no less.
Timely: submitted before the decision has to be made.
Signed and dated, so readers know who is responsible.

In Sri Lankan business

Companies listed on the Colombo Stock Exchange publish an annual report for shareholders, with financial statements prepared under SLFRS/LKAS. Inside firms, branch managers send weekly sales reports and supervisors write accident reports.

Exam angle

Essay: “Describe the structure of a formal business report.” Define a report, list the types briefly, then explain each part in order from title page to appendices, and end with the qualities of a good report.

Short answer: “What are terms of reference?” The instructions for a report: who asked for it, what it must cover, its limits and the deadline.

Structured question: “Distinguish between informational and analytical reports.” Informational gives facts only; analytical analyses facts, draws conclusions and recommends action. Give one example of each.

Remember it

Report order: T-M-F-C-R: Terms of reference, Method, Findings, Conclusions, Recommendations. Findings are facts; conclusions are what they mean; recommendations are what to do.