A business report serves one main purpose: to help a company solve a problem. The introduction to the report lays the groundwork for understanding the problem and how it can be solved. It also helps readers understand how the report is laid out and organised.
Identify the problem to be solved. It could be anything from addressing an emergency within the company to finding ways to increase profits. Explain the current situation in detail.
Convey to your audience why the problem is important. If it is a problem that needs to be solved immediately, the report will likely receive more attention than if it is one that is not as high on the company's priority list. Explain a few key ways in which the company is currently being affected and what could happen in the future if the problem is not solved.
Provide background information on the problem. Identify what led up to the current situation and any other historical information that will help explain the problem. Include information from as many angles as possible.
State the scope and nature of the report. The report may be written after a broad investigation into the problem or it may be more narrow in nature and describe potential steps to solve the problem. This will help your readers know how in-depth the report will be.