In the days of the typewriter, reports were typed on white paper. Capitalization, underlining, and white space were the only tools available to differentiate the various sections of a report. Internal reports were distributed to employee mailboxes while external reports were sent by post.
The abundance of various digital channels from which to select, coupled with increased options in word processing and document software, has changed the way reports are formatted and which channels are used to share them.
While the shape of reports and the methods for delivering them have changed, the internal structure of reports has remained similar. The direct approach is used for reporting to audiences who will be interested, pleased or expecting to receive reports.
Exercises
- Too little or too much? The dynamic adjustment of corporate philanthropy.
Zou, P. (2021). Too little or too much? The dynamic adjustment of corporate philanthropy. Applied Economics 53(2), 221-234. https://doi.org/10.1080/00036846.2020.1804049 - Corporate Social Responsibility and a Living Wage.
White, R. G. (2012). Corporate social responsibility and a living wage. Canadian Centre for Policy Alternatives (Ontario). https://policyalternatives.ca/sites/default/files/uploads/publications/Ontario%20Office/2012/11/Corporate%20Social%20Responsibility%20and%20Living%20Wage_0.pdf - Should ‘gig’ Workers be Covered by the EI Regime? The Challenges and Pitfalls.
Gray, D. (2021). Should ‘gig’ workers be covered by the EI regime? The challenges and pitfalls. C.D. Howe Institute. https://www.cdhowe.org/sites/default/files/2021-10/E-brief-321.pdf - Listening to Users and Other Ideas for Building Trust in Digital Trade.
Aaronson, S. A. (2021). Listening to users and other ideas for building trust in digital trade (CIGI Paper No. 258). Centre for International Governance Innovation. https://www.cigionline.org/publications/listening-to-users-and-other-ideas-for-building-trust-in-digital-trade/ - A Path Forward: Job Transitions in Canada.
Gabler, N., Rao, S., & Hindle, T. (2021). A path forward: Job transitions in Canada.
The Conference Board of Canada. https://www.conferenceboard.ca/e-library/abstract.aspx?did=11070 - The Rising Challenge of Sustainability Fraud.
KPMG Accountants N.V. (2020). The rising challenge of sustainability fraud. https://assets.kpmg/content/dam/kpmg/nl/pdf/2020/services/the-rising-challenge-of-fraud.pdf
Did you notice that all of the reports,
- despite their different formats, make use of highlighting techniques? Highlighting techniques include the following: white space, headings, lists, colour, and graphics. The differences may be the result of individual company policy or be prescribed by the outside organization for whom the report is written.
- despite their different audiences and purposes, follow a similar structure? The reports all begin with an introduction that provides a context and a purpose. The reports include a details section that supports the report’s purpose and they all include a conclusion that sums up the report.