The document discusses the key elements and purpose of organizational reports. It defines reports as documents that record and convey information to readers. There are two main types of reports - informational reports, which present facts without analysis, and analytical reports, which present information with comprehensive analysis. Reports are typically organized around six key elements - who, what, where, when, why, and how. Common report elements include a title, abstract, introduction, body, conclusion, references, and appendix. The function and audience should determine the specific format and organization of a report.