Identifying Your Audience
When you sit down to draft a business report, the first thought that should come to mind is not the structure of your argument or the data you’ll use, but the people who will read it. Knowing your audience is the foundation upon which the entire document will rest. Without that knowledge, even the most well‑researched report can fall flat, because it speaks to the wrong ears.
Start by asking the question: who is going to read this report? It might be a single senior executive, a board of directors, a cross‑functional team, or a group of external stakeholders. Each scenario demands a different level of detail, a different tone, and a different emphasis.





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