Introduction 
Body 
Conclusion and Recommendations 
Business reports or management reports present information and (usually) make recommendations on a situation or problem. Typically, this format requires you to collect information and analyse it according to one or more theoretical frameworks. (Note that some reports may require ethics approval.) Business and management reports typically conform to the IBCAR outline: 'Introduction', 'Body', 'Conclusion' and 'Recommendations'. 
Introduction 
The introduction clearly states the problem being studied, the purpose and scope of the report, and the sources of information used. 
Body 
The body should be organised under appropriate headings and provide the following: 
• A statement, in detail, of the problem and its background 
• A description of the investigation 
• A statement, in detail, of the data or facts collected 
• An analysis of the findings and results 
Conclusion and Recommendations 
The conclusion and recommendations may be presented as one or two sections as appropriate. Conclusions should arise clearly from the data given in the body, and it should be explained why one conclusion is preferred over another. New data or ideas should not be introduced here. 
Note that while the terms 'introduction', 'conclusion' and 'recommendations' are typically used as headings, the term 'body' is never used as a heading.