A business report evaluates or assesses an issue, circumstance, or financial operations relating to a business's performance. It identifies the key issue, explores the issue, and lists findings and recommendations. A business report is written in an abbreviated style for quick navigation. It uses headings, sub-headings, and other visual elements like tables and diagrams. The main parts of a business report are an executive summary, body, key findings/recommendations section, and conclusion. The executive summary briefly states the purpose and methodology and lists key points. The body describes the evaluation process and findings. The key findings/recommendations section identifies and discusses the main findings and proposed solutions. The conclusion summarizes how the findings relate back to the original issue.