EES How to Write a Business Report Majan University College

How to Write a Business Report

Step-by-step Guide for Students

Adapted from: (This handbook has been written in collaboration with the School of
Marketing and International Business, and Student Learning,
Victoria University of Wellington. Retrieved form
http://www.victoria.ac.nz/vbs/teaching/resources/VBS
-Report-Writing-Guide-2016.pdf (Accessed on
16/02/2017)

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EES How to Write a Business Report Majan University College

Contents

Introduction ........................................................................................................... 1

1 Planning your business report.......................................................................... 2

1.1 What is the purpose of this report? ................................................................... 2

1.2 Who are the readers of this report? .................................................................. 2

1.3 What are the report’s main messages?............................................................. 3

1.4 How will the messages be structured?.............................................................. 3

2 Structuring your business report .................................................................... 4

2.1 Covering letter/memorandum............................................................................ 4

2.2 Title Page .......................................................................................................... 5

2.3 Executive Summary .......................................................................................... 5

2.4 Table of Contents.............................................................................................. 5

2.5 Introduction ....................................................................................................... 6

2.6 Findings and discussion.................................................................................... 6

2.7Conclusions/recommendations.......................................................................... 8

2.8 References........................................................................................................ 8

2.9 Appendices ....................................................................................................... 8

3 Writing your business report .......................................................................... 10

3.1 Use effective headings and subheadings........................................................ 10

3.2 Structure your paragraphs well ....................................................................... 11

3.3 Write clear sentences with plain language ...................................................... 12

3.4 Keep your writing professional ........................................................................ 13

3.5 Use white space and well-chosen fonts .......................................................... 14

3.6 Number your pages......................................................................................... 15

3.7 Use footnotes, tables, figures, and appendices appropriately......................... 15

4 Concluding remarks ........................................................................................... 17

References............................................................................................................ 18

Appendix A: Checklist of a business report ........................................................... 19

Appendix B: Linking ideas within sentences and paragraphs ................................ 20

Appendix C: Specific report requirements............................................................ 21

Appendix D: An example of a finished report ....................................................... 23

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Introduction

Writing an effective business report is a necessary skill for communicating ideas in

the business environment. Reports usually address a specific issue or problem, and
are often required when a decision needs to be made. They present the author’s
findings in relation to the issue or problem and then recommend a course of action
for the organisation to take. The key to a good report is in-depth analysis. Good
writers will show their reader how they have interpreted their findings. The reader will
understand the basis on which the conclusions are drawn as well as the rationale for
the recommendations.

Report writing uses some of the writing skills you have already acquired. You will
structure your paragraphs and reference your ideas just as you have been doing in
your essays and other assignments within your degree. Report writing sometimes
differs in structure and style. This handbook will help you plan, structure, and write a
basic report. Remember, though, that reports will vary according to their purpose and
the needs of their reader/s. Throughout your university career, different courses
and/or different lecturers may have slightly different requirements for reports. Please
always check the requirements for each assignment.

1 Planning your business report

As in all writing, planning is vitally important. The key questions to ask yourself
when planning a business report are:

 what is the purpose of this report

 who are the readers of this report

 what are the report’s main messages

 how will the report be structured?

1.1 What is the purpose of this report?

Keep in mind that the purpose of a business report is generally to assist in

decision making. Be sure you are clear on what decision is to be made and
the role the report plays in this decision. It might be useful to consider the
purpose in this way: As a result of this report, my reader/s will …

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EES How to Write a Business Report Majan University College

For example:

As a result of this report, my reader/s will know:

- how well our recycling programme is doing

- how to increase participation in it.

1.2 Who are the readers of this report?

Consider the main reader/s, but also secondary readers. The main reader for
the recycling report referred to above is the director of the recycling
programme. Secondary readers might be the facilities management team on
campus, the finance team, etc.

Try to understand what the readers already know, what they need to know,
and how they will use this report. You will need to give enough information
to satisfy all these potential readers. You will need to use headings carefully
so that different readers can use the report in different ways.

1.3 What are the report’s main messages?

Taking into account the information above, think carefully about the main
message/s you need to convey, and therefore what information is required.
Ask yourself: What are the required pieces of information I need to include?

What are the additional pieces of information I need to include?

1.4 How will the messages be structured?

The modern business approach is direct (or deductive, to use a more

sophisticated term). This approach presents the conclusions or
recommendations near the beginning of the report, and the report provides
justification for these recommendations.

It should be noted, however, that there is sometimes a place for the indirect
(inductive) approach. This approach leads the reader through the
discussion first and reveals the conclusions and recommendations at the
end of the report. This approach might be used if the recommendations are
likely to be controversial or unpopular (Emerson, 1995).

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The next step is to construct an outline, or structure, for your report. Check
for a logical flow, and check your outline against your purpose, your
reader/s, and the report’s relevant information requirements.

2 Structuring your business report

A business report may contain:

 a covering letter or memorandum

 a title page

 an executive summary

 a table of contents

 an introduction

 findings and discussion

 conclusions
 recommendations

 a list of references

 Appendices.

2.1 Covering letter/memorandum

Often a letter is attached to a report to officially introduce the report to the

recipient. If the recipient is outside the organisation, a letter format is
appropriate; if the recipient is inside the organisation, a
memorandum/memo
is appropriate.

The covering letter or memorandum should:

 remind the reader of their request for the report

 state the purpose of the report

 acknowledge any assistance

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EES How to Write a Business Report Majan University College

 indicate future actions to be take

2.2 Title Page

The title page should be brief but descriptive of the project. It should also
include the date of completion/submission of the report, the author/s, and
their association/organisation.

2.3 Executive Summary

The executive summary follows the title page, and should make sense on its
own. The executive summary helps the reader quickly grasp the report’s
purpose, conclusions, and key recommendations. You may think of this as
something the busy executive might read to get a feel for your report and its
final conclusions. The executive summary should be no longer than one
page.

2.4 Table of Contents

The table of contents follows the executive summary on a new page. It states
the pages for various sections. The reader receives a clear orientation to the
report as the table of contents lists all the headings and sub-headings in the
report. These headings and sub-headings should be descriptive of the
content they relate to (see section 3 of this handbook).

2.5 Introduction
The introduction sets the stage for the reader. It gives the context for the
report and generates the reader’s interest. It orients the reader to the
purpose
of the report and gives them a clear indication of what they can expect.

The introduction should:

 briefly describe the context
 identify the general subject matter
 describe the issue or problem to be reported on
 state the specific questions the report answers
 outline the scope of the report (extent of investigation)

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 preview the report structure

 comment on the limitations of the report and any
 Assumptions made.
(Adapted from Emerson, 1995, p. 35)

2.6 Findings and Discussion

The discussion is the main part of your report and should present and
discuss your findings. It should give enough information, analysis, and
evidence to support your conclusions, and it should provide justification for
your recommendations. Its organisation will depend on your purpose, scope,
and requirements, but it should follow a logical and systematic organisation.
The discussion should be subdivided into logical sections, each with
informative, descriptive headings and a number.

Where your report’s purpose is to recommend the best solution to a

problem, you should show clear analysis of all options. You should explain
any analytical framework you used, such as SWOT or cost benefit analysis.
This analysis of options can often be presented effectively in tables.

2.7 Conclusions/recommendations

A business report usually needs both conclusions and recommendations.

The difference between conclusions and recommendations in a report lies in
the orientation to time. Conclusions typically relate to the present or past
situation.

When writing conclusions:

 interpret and summarise the findings; say what they mean
 relate the conclusions to the report issue/problem
 limit the conclusions to the data presented; do not introduce
 new material
 number the conclusions and present them in parallel form
 be objective: avoid exaggerating or manipulating the
data. (Guffey, Rhodes & Rogin, 2001, p. 391

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Recommendations are oriented to the future: what changes are

recommended, or what actions are recommended for the future? They
are
specific, action-oriented suggestions to solve the report problem.

When writing recommendations:

o make specific suggestions for actions to solve the report problem

o avoid conditional words such as maybe and perhaps
o present each suggestion separately and begin with a verb
o number the recommendations
o describe how the recommendations may be implemented (if you were
requested to do this)
o arrange the recommendations in an announced order, such as most
important to least important.

(Guffey, et al. 2001, p. 392)

Although the conclusions and recommendations are presented before the

discussion, they need to logically flow from the discussion. Taking a
deductive approach allows the reader insight into your
conclusions/recommendations early on. When your reader reads the
discussion afterwards, they will follow it
more easily. Here are some examples of conclusions and recommendations:

Conclusions Recommendations

Home and family responsibilities directly Provide managers with training in working
affect job attendance and performance. with personal and family matters.

Time is the crucial issue to balancing Institute a flexi time policy that allows
work and family income. employees to adapt their work schedule
to home responsibilities.

A manager supportive of family and Publish a quarterly employee newsletter

personal concerns is central to a good devoted to family and child-care issues.
work environment.

(Adapted from Guffey, et al. 2001, p. 391-392)

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2.8 References

Whenever you use information from other sources, references must be

provided in-text and in a list of references. The style of referencing may be
dictated by your faculty or organisation.

2.9 Appendices

If material is important to your discussion and is directly referred to, then it

should be included in your discussion proper. However, you might want to
use appendices to include supplementary material that enhances
understanding
for the reader. You might use appendices to provide details on the process or
analysis you underwent (or which was required by your supervisor or
lecturer).

When you choose to include information in appendices, you should refer to it

clearly in your text (refer Appendix A). A single appendix should be titled
APPENDIX. Multiple appendices are titled APPENDIX A, APPENDIX B, etc.
Appendices appear in the order that they are mentioned in the text of the
report.

Appendices should:
 provide detailed explanation serving the needs of
specific readers
 be clearly and neatly set out
 be numbered/lettered
 be given a descriptive title
 be arranged in the order they are mentioned in the text
 be related to the report’s purpose—not just ‘tacked on’.
(Adapted from Emerson, 1995, p. 41)

A checklist of elements of a good business report is provided in Appendix A.

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3 Writing your business report

Now that you have organised your thoughts, you need to put them into
writing. Ensure your writing demonstrates clarity and logic. You should think
constantly about your readers and make your report easy for them to read. To
achieve good readability, you should:

 use effective headings and subheadings

 structure your paragraphs well

 write clear sentences with plain language

 keep your writing professional

 use white space and well-chosen fonts

 number your pages

 use footnotes, tables, figures, and appendices appropriately.

3.1 Use effective headings and subheadings

Headings and subheadings are useful tools in business writing. Ensure they
are descriptive of the content to follow. In other words, rather than labelling a
section Section 2.5, it would be better to describe it as 2.5 Justification for
the high risk scenario. It is also essential that the hierarchy of headings and
subheadings is clear. Use formatting (font size, bold, etc.) to show headings
versus subheadings. Headings/subheadings at the same level should use
parallel form (the same grammatical construction). The following examples
illustrate this principle.

Ineffective headings with non- Effective headings with parallel

parallel construction construction

Establishing formal Establish formal sales organisation

sales organisation

Production Define responsibilities within the

department production department
responsibilities
Improve cost-accounting Improve cost accounting

(Adapted from Munter, 1997, p. 53)

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Use sentence case for headings. This means that your first word should
have a capital letter, but subsequent words have small letters, unless, of
course, they are proper nouns (Write Limited, 2013). Remember to ensure
that all material placed underneath a heading serves that heading. It is easy
to go off on a digression that does not relate to a heading. Remember also
that all content must relate to your purpose. Every time you write a new
section of your report, check that it fulfills the purpose of the report.

3.2 Structure your paragraphs well

Your headings will help create logical flow for your reader, but under each
heading, you should create a series of paragraphs that are also logically
ordered and structured. Paragraphs should be ordered in a logical
sequence beginning with the most important material first. Within your
paragraphs you should also use a structure that helps your reader. Each
paragraph should begin with a topic sentence that states the main idea or
topic of the paragraph. Typically a paragraph will have between 100 and
200 words and will have the following structure.

Topic sentence (states main idea of paragraph)

Explanation sentence (explains or expands on the topic sentence)

Support sentences (give evidence for the idea in the topic sentence and
include statistics, examples, and citations)

Concluding sentence (optional final sentence that answers the question

‘so what?’ this is your opportunity to show your critical thinking ability)

Remember to link your paragraphs well. The first sentence (usually the topic
sentence) is a good place to make a link between paragraphs. One of the
most common ways to link paragraphs is to use the principle, ‘something old,
something new’. This means you will include a word or phrase that contrasts
the topic of the previous paragraph with the topic of your new paragraph.
Take a look at the topic sentence at the beginning of this section 3.2. You
will see that this topic sentence links to the material before it. For an

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example showing how to link ideas in a paragraph using the ‘something old,
something new’ principle, see Appendix B.

3.3 Write clear sentences with plain language

Academic and business writing should be clear. You want to clearly

communicate your understanding of the topic and the strength of your
argument. In order to do this, keep your sentences short and use plain
language where you can (Write Limited, 2013). Sentences that are too long
and complicated are difficult to understand. A good average length is 15–20
words (roughly 1.5 lines). Try not to go over 2 lines. Sometimes students try
to use big words in order to sound academic. This is not always a good idea.
If you need a big (sometimes technical) word, fine. However, if a shorter one
does the job, use it. For example, use is better than utilise, and change is
better than modification.

Look at the following example.

Phase one of the project included the collection of a range of data and
research material completed during 2011, which was utilised in the creation
of a range of soon to be finalised analyst ‘personas’, and input into the
planning of a new enhanced information architecture for the business’s online
channel, particularly resources for current analysts.

Now look at a plainer version.

In 2011, the team undertook phase one of the project. They collected a range
of data and research material. Using this collected material, they created
analyst ‘personas’. They also began to plan an enhanced information
architecture for the business’s online channel. Current analysts can use
some of the resources the team has created.

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You will notice some of the sophisticated words have changed to plainer
ones. You will also notice that the sentences are shorter and easier to
understand. Another change relates to ‘active voice’. You will notice that the
first example uses some ‘passive voice’: which was utilised. Passive voice
enables writers
to omit the people (or doers) from their sentences. However, readers often
appreciate knowing ‘who’ does something. You will notice in the second
example, the writer adds a doer: team. This means the writer can now use
the active voice: In 2011, the team completed…All of these techniques—short
sentences, plainer language, and active voice—will help your reader
understand your message in one reading. This is especially important in
business writing where readers have busy working days.

3.4 Keep your writing professional

Ensure you use an appropriate tone for your readers. Where possible, use
personal pronouns we and you: We recommend you check the building’s
foundations. Personal pronouns create a friendly tone that is appropriate
for some contexts. They also help the writer avoid the passive voice. And,
as stated above, readers like to know ‘who’ will do something. However,
sometimes you might want a more formal tone where personal pronouns
are not appropriate. In these cases, you can use words like research or
report as your sentence subject: This report discusses…, This research
has found that… . Another way of ensuring appropriate tone is to avoid
terms that may be interpreted as offensive to ethnic or other groups. Be
careful to use gender-neutral terms. For example, use plural pronouns
(they when referring to clients) rather than gender-specific pronouns (he or
he/she). Another aspect of tone relates to the use of contractions.
Contractions are words like we’ve or it’s. They are informal. For many
business reports and for all academic reports, you will need to avoid them
and write we have or it is.

Other important characteristics of professional writing are editing and

proofreading. You should leave 24 hours between writing your draft and
editing it. You should also leave another 24 hours between editing and
proofreading. Leaving time between these stages of the writing process

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allows you to detach yourself from your writing and put yourself in your
reader’s shoes. When editing, check for:

 illogical structure

 missing headings

 irrelevant or missing content

 unnecessary content

 redundant phrases or words.

When proofreading, check for:

 grammar

 punctuation

 spelling

 formatting

 consistency.

Remember to leave enough time for these last two stages. Thorough editing
and proofreading will make a big difference to the readability of your report
(as well as to your marks!), and it is a courtesy to the reader.

3.5 Use white space and well-chosen fonts

White space refers to the empty space on the page. Business reports
which have a more balanced use of white space and text are easier to read
and more effectively communicate main points and subordinate ideas.
Create white space by:

 using lots of headings and subheadings

 creating large margins along all edges (usually 2.5–3cm)

 breaking up your page with tables, charts, and graphs where possible

 using bulleted lists.

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3.6 Number your pages

Your title page has no number. Use Roman numerals for the executive
summary and table of contents (i, ii, iii), and Arabic numbers for the
remainder of the report (1, 2, 3 …).

3.7 Use footnotes, tables, figures, and appendices appropriately

Footnotes should be used sparingly. Points that are important can usually be
integrated into the text. Footnotes or endnotes should not be used for
referencing (see References above).

In business reports, tables and figures are often used to represent data,
processes, etc. Tables and figures should be inserted in the text of the
document, close to the discussion of the table/figure. If the information is
something which the reader could refer to rather than should refer to, then it
may go in the appendices. Tables and figures have different purposes. A table
contains an array of numbers or text (such as a SWOT table). A figure is
something that contains graphical content, such as graphs created in Excel,
organisational charts, or flow charts.

Insert each table/figure one-and-a-half or two lines below the text. The
table/figure should be identified with a label and title which describes the
content, for example, Table 1. GDP of New Zealand, 1988–2002.

If a table, figure, or appendix is included in a document, then there must be

text that refers to it! The text should refer to it by name (As Table 1
shows ….). The text should explain the highlights of the table or figure, not
every detail. Do not leave it to the reader to try to figure out why you included
the table or figure in your document. At the same time, ensure that your
tables/figures supplement and clarify the text but do not completely duplicate
it. Also ensure that there is sufficient information in the table or figure so that
the reader can understand it without having to consult the text.

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Footnotes immediately underneath the table or figure should be used to

explain all abbreviations and symbols used. Do not forget to add the source
of your material.

4 Concluding Remarks

Now that you have the tools to develop your report, your communication
should be more efficient and effective. Individual schools may have specific
requirements for your report, so check with your course coordinators in
case they have specific requirements. For example, the School of Marketing
and International Business provides the guide attached in Appendix C. A
sample report for general business writing is provided in Appendix D.

References

APA. (2010). Publication manual of the American Psychological Association

(6th ed.). Washington, DC: American Psychological Association.

Emerson, L. (Ed.) (1995). Writing guidelines for business students.

Palmerston North: The Dunmore Press.

Guffey, M. E., Rhodes, K., & Rogin, P. (2001). Business communication:

Process and product (3rd Canadian ed.). Scarborough, Ontario: Nelson
Thomson Learning.

Munter, M. (1997). Guide to managerial communication: Effective

business writing and speaking (4th ed.). Upper Saddle River, NJ:
Prentice Hall.

Write Limited, (2013). The Write Style Guide for New Zealanders: A
manual for business editing. Wellington, New Zealand: Write Limited.

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Appendix A: Checklist of a business report

 The report fulfils its purpose

 The report is oriented to the intended reader/s

 The report contains all appropriate elements (executive summary, table of

contents …)

 The discussion has descriptive and appropriately formatted headings and

subheadings

 The discussion contains thorough analysis of findings as well as logical flow

 The report has been edited for section cohesiveness and good
paragraph structure

 The report has been proofread for sentence structure, spelling,

punctuation, and consistency

 Tables and figures are formatted correctly and labelled

 Tables, figures, and appendices are referred to within the text /

 discussion

 Quotations from other sources are referenced

 Thoughts and ideas paraphrased from other sources are referenced

 The reference list is formatted properly

 The cover page has all necessary details

 Appendices are used to support the discussion, but tables / figures which
are essential to the discussion are included within the text

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Appendix B: Linking ideas within sentences and paragraphs

When structuring sentences, the subject and verb should occur as closely
together as possible. For example, The PLC is important, not The PLC, which
has been around a long time, and has seen wide use, in many contexts,
continents, industries, product categories, and so forth, is important.

Place the material you want to emphasize at the stress position in the
sentence. In a short sentence, the stress position is usually at the end of the
sentence. You want to emphasize new material. For example, assuming you
have already introduced the PLC, and the point you want to make next is that it is
important, you would write, The PLC is important, rather than, An important
concept is the PLC.

In the above illustration, when you start the paragraph with the sentence,
The PLC is important, you have accomplished two things. First, you have made
the point that the purpose of the paragraph is to argue that the PLC is important.
Second, the notion that it is important is no longer new information. Subsequent
sentences should provide new information that supports that point.

The next sentence, for example, might be:

It is important because it explains why firms must develop new products;
or:
It is important for three reasons. The first reason is .....; or:
It is important for many reasons. One important reason is .....

Note that the stressed part of the previous sentence is no longer new and has
been moved to the front of the current sentence. The new information in the
current sentence is a reason why the PLC is important. The reason is placed in
the stress position.

The same pattern applies to the following sentences: The PLC is important.
It is important because it explains why firms must develop new products. New
products must be developed because competitors enter the firm’s markets,
offerings become more homogeneous, prices decrease, and margins are
reduced.

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Appendix C: Specific Report Requirements

For all reports, be sure that you adhere to the requirements of your particular
organisation. These requirements will usually be stated in your organisation’s
style guide. A style guide is a handbook telling writers which conventions of
grammar, punctuation, and tone to follow. It also tells writers how to format
their documents.

Specific requirements for most reports submitted in the School for

Marketing & International Business (SMIB)

1. Answer the question

The most important requirement is to answer the question! Be sure to read

your assignment question very carefully.

2. Structure your report effectively [Title of your report/project]

Use this handbook to guide your structure.
The key parts of your reports will be:
[Name/Code of your course]
 title page (follow the template)
Lecturer: [Lecturer’s Name]
 executive summary

 table of contents

 body of the report

Submitted by:
 references
[Your name] [Your
 appendices. student number] Tutor:

[Tutor’s Name]

Tutorial Number: [#]

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3. Give careful consideration to your page layout and presentation

Use:

12-point font

either Times New Roman or Arial (or similar) consistently throughout

the report, including in tables and figures

2.5 centimetre (one inch) margins at the top, bottom, and both sides of
the document

1.5 spacing between lines

an additional line space between paragraphs, or indent the first line of

each paragraph.

Appendix D: An example of a finished report

This example report has been adapted from a model report in Guffey, M.E.,
Rhodes, K., Rogin, P. (2001). Business communication: Process and Product,
3rd Canadian Edition. Scarborough: Nelson Thomson Learning. Pp. 461-473.

While the content follows Guffey et al (2001), the formatting has been changed to
match the style described in the VBS report writing guide, including APA
referencing rather than MLA. Formatting has also been updated in line with
current usage, and section numbering added. The commentary provided in side
annotations are in the main taken from Guffey et al (2001), and further
annotations can be found in the original.

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Memorandum

DATE: 19 January, 2010

TO: Cheryl Bryant, Director

Recycling Programme
Office of Associated Students

FROM: Alan Christopher, OAS Business Senator

SUBJECT: Increasing participation in West Coast College’s

recycling programme

Here is the report you requested on 11 December 2009. It relates to the

status of West Coast College’s recycling programme. This report gives
Give purpose of the
recommendations for increasing awareness and use of the recycling
report
programme. It incorporates both primary and secondary research. The
primary research focused on a survey of members of the West Coast
College campus community.

Although the campus recycling programme is progressing well, the

information gathered shows that with more effort we should be able to
increase participation and achieve our goal of setting an excellent example Indicate future
for both students and the local community. Recommendations for actions
increasing campus participation in the programme include educating
potential users about the programme and making recycling on campus easy.

I am grateful to my business communication class for helping me develop a

questionnaire, for pilot testing it, and for distributing it to the campus
community. Their enthusiasm and support contributed greatly to the
success of this OAS research project.
Acknowledge any assistance
Please telephone me if you would like additional information. I would be
happy to implement some of the recommendations in this report by
developing promotional materials for the recycling campaign.

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Cover Page
Include all
relevant details.
Check
requirements.

Analysis of the West Coast College

Campus Recycling Program

Presented to

Cheryl Bryant
Recycling Director
Office of Associated Students
West Coast College

Prepared by

Alan Christopher
Business Senator
Office of Associated Students

19 January, 2010

No page
number

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Executive summary
Purpose and method of this report
West Coast’s recycling programme was created to fulfil the College’s social
responsibility as an educational institution as well as to meet the demand of
legislation requiring individuals and organisations to recycle. The purposes of
this report are to:
determine the amount of awareness of the campus
recycling programme
recommend ways to increase participation in the programme.
Tell purpose of the
We conducted a questionnaire survey to learn about the campus community’s report and briefly
recycling habits and to assess participation in the current recycling programme. A describe the research
total of 220 individuals responded to the survey. Since West Coast College’s
recycling programme includes only aluminium, glass, paper, and plastic, these
were the only materials considered in this study.

Findings and conclusions

Most survey respondents recognised the importance of recycling and stated that
they recycle aluminium, glass, paper, and plastic on a regular basis either at home
or
work. However, most respondents displayed a low level of awareness of the on-
campus programme. Many of the respondents were unfamiliar with the location of
the bins around campus and, therefore, had not participated in the recycling
programme. Other responses indicated that the bins were not conveniently located.
Give conclusion/s of
The results of this study show that more effort is needed to increase participation report
in the campus recycling programme.

Recommendations for increasing recycling participation

Recommendations for increasing participation in the programme include:
relocating the recycling bins for greater visibility
developing incentive programmes to gain the participation Give report
of individuals and on-campus student groups recommendations
training student volunteers to give on-campus presentations
explaining the need for recycling and the benefits of using the
recycling programme
increasing advertising about the programme.

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Table of Contents

1 Introduction ................................................... 1 Use leaders to

1.1 West Coast’s Recycling Programme.................................. 2 guide eye from
1.2 Purpose of study................................................................. 2 heading to page
1.3 Scope of the study ............................................................. 2 number
1.4 Sources and methods......................................................... 3

2 Conclusions ................................................. 4

3 Recommendations........................................ 5

4 Findings and discussion.............................. 6

4.1 Recycling habits of respondents ....................................... 6
4.2 Participation in recycling on campus ................................ 7
4.2.1 Student awareness and the use of bins........................................... 8
4.2.2 Reasons for not participating ................................................. 9
4.2.3 Location of recycling bins ...................................................... 9

References ................................................................ 10

Appendix
West Coast Recycling Programme Survey ............................................ 11

ii

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1 Introduction
North American society is often criticised as being a “throw away” society,
and perhaps that criticism is accurate (Cahan, 2008). We discard 11 to
14 billion tons of waste each year, according to the US Environmental
Protection Agency. Of this sum, 180 million tons comes from households
and businesses, areas where recycling efforts could make a difference
Give context and general subject matter
(Hollusha, 2010). According to a survey conducted by Decima Research, 73
percent of North American companies have waste reduction programmes
(Schneider, 2008). Although some progress has been made, there is still a Use APA
problem. For example, the annual volume of discarded plastic packaging in referencing style
North America is eight billion tons—enough to produce 118 million plastic
park benches yearly (Joldine, 2009). Despite many recycling programmes
and initiatives, most of our rubbish finds its way to landfill sites. With an
ever- increasing volume of waste, estimates show that 80 percent of North
America’s landfills will be full by the year 2015 (de Blanc, 2009).

To combat the growing waste disposal problem, some states and provinces
are trying to pass legislation aimed at increasing recycling. Many North
American communities have enacted regulations requiring residents to
separate bottles, cans, and newspapers so that they may be recycled
(Schneider, 1999). Other means considered to reduce waste include tax
incentives, packaging mandates, and outright product bans (Hollusha,
2010). All levels of government are trying both voluntary and mandatory
means of reducing rubbish sent to landfills.

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1.1 West Coast Recycling Programme

In order to do its part in reducing rubbish and to meet the requirements of

legislation, West Coast College began operating a recycling programme one
year ago. Aluminium cans, glass, office and computer paper, and plastic Give
containers are currently being recycled through the programme. Recycling background to
bins are located at various sites around campus, outside buildings, and in issue/ problem
department and administrative offices to facilitate the collection of materials.
The Office of Associated Students (OAS) oversees the operation of the
programme. The programme relies on promotions, advertisements, and
word of mouth to encourage its use by the campus community.

1.2 Purpose of this study

The OAS had projected higher levels of participation in the recycling programme
than those achieved to date. Experts say that recycling programmes generally
Describe the
must operate at least a year before results become apparent (de Blanc, 2009).
issue to be
The OAS programme has been in operation one year, yet gains are disappointing. reported on
Therefore, the OAS authorised this study to determine the campus community’s
awareness and use of the programme. Recommendations for increasing State the
participation in the campus recycling programme will be made to the OAS based specific
on the results of this study. questions the
report answers

1.3 Scope of this study

This study investigates:

potential participants’ attitudes towards recycling in
general
participants’ awareness of the campus recycling
programme
participants’ willingness to recycle on campus
the perceived convenience of the recycling bins.
Discuss the
Only aluminium, glass, paper, and plastic are considered in this study scope (or
as they are the only materials being recycled on campus at this time. extent) of the
investigation
The costs involved in the programme were not considered in this study as we did
not consider them relevant. Steelman, Desmond, and Johnson (2008) state that a
recycling programme generally does not begin to pay for itself during the first
year. After the first year, the financial benefit is usually realised in reduced
disposal
costs (Steelman, Desmond, and Johnson 2008).

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1.4 Sources and methods

We consulted current business periodicals and newspapers for background

information and to learn how other organisations are encouraging use of in-house
recycling programmes. We used these findings to formulate a questionnaire on
recycling habits. This questionnaire (shown in the appendix) was then used to Discuss how the
survey administrators, faculty, staff, and students at West Coast College study was
campus. In all, a sample of 220 individuals responded to the self-administered conducted
questionnaire. The composition of the sample closely resembled the makeup of
the campus population. Figure 1 shows the percentage of students, faculty, staff,
and administrators who participated in the survey.

Figure 1. Composition of survey sample

Faculty, 23%

Staff, 10%
Students, 60%

Administrators, 7%

Note:
If you use figures or tables, be sure to introduce them in the text. Although it is not
always possible, try to place them close to the spot where they are first mentioned.

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2 Conclusions
Based on the findings of the recycling survey of members of the West Coast
College campus community, we draw the following conclusions.

1. Most members of the campus community are already

recycling at home or at work.

2. Over half of the respondents recycle aluminium and paper on

a regular basis; most recycle glass and plastic to some
degree.

3. Most of the surveyed individuals expressed a willingness to

participate in a recycling programme. Many, however, seem
unwilling to travel very far to participate; 42 percent would like
more recycling bins to be located inside the cafeteria.

4. Awareness and use of the current campus recycling

programme are low. Only a little over a third of the
respondents knew of any recycling bin locations on campus,
and only a fifth had actually used them.

5. Respondents considered the locations of the campus bins

inconvenient. This perceived inconvenience was given as the
principal reason for not participating in the campus recycling
programme.

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3 Recommendations
After considering the findings and conclusions of this study, we offer the
following recommendations in an effort to improve the operations and
success of the West Coast recycling programme.

1. Increase on-campus awareness and visibility by designing an

eye-catching logo for use in promotions.

2. Enhance comprehension of recycling procedures by teaching

users how to recycle. Use posters to explain the recycling
programme and to inform users of recycling bin locations.
Label each bin clearly as to what materials may be deposited.

3. Add bins in several new locations, and particularly more in the

food service and vending machine areas.

4. Recruit student leaders to promote participation in the

recycling programme. These students should give educational
talks to classes and other campus groups.

5. Develop an incentive programme for student organisations.

Offer incentives for meeting OAS recycling goals. On-campus
groups could compete in recycling drives designed to raise
money for the group, the college, or a charity. Money from the
proceeds of the recycling programme could be used to fund
the incentive programme.

Note:
Report recommendations are most helpful to readers when they not only
make suggestions to solve the original research problem but also describe
specific actions to be taken. Notice that this report goes beyond merely listing
ideas. Instead, it makes practical suggestions for ways to implement the
recommendations.

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In this section you4will present, interpret,

Findings and
discuss, and discussion
analyse
findings.
The findings of the study will be presented in two categories.

Recycling habits of the respondents

Participation in the West Coast College recycling
programme

4.1 Recycling habits of respondents

A major finding of the survey reveals that most respondents are willing to
recycle even when not required to do so. Data tabulation shows that 72 percent
of the respondents live in an area where neither the city nor the region requires
separation of rubbish. Yet 80 percent of these individuals indicated that they
recycle aluminium on a regular basis. Although the percentages are somewhat
smaller, many of the respondents also regularly recycle glass (46 percent) and
plastic (45 percent). These results, summarised in Figure 2, clearly show that
campus respondents are accustomed to recycling the four major materials
targeted in the West Coast recycling programme. Use tables and
graphs where
possible to
Figure 2. Respondents who regularly recycle at home or at work present/
summarise
Material Percentages findings

Aluminium 80%
Paper 55%
Glass 46%
Plastic 45%

Respondents were asked to rank the importance of recycling the materials

collected in the West Coast programme. Figure 3 shows that respondents felt
aluminium was most important, although most also ranked the other materials
(glass, paper, and plastic) as either “extremely important” or “somewhat
important” to recycle. Respondents were also asked what materials they actually
recycled most frequently, and aluminium again ranked first.

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EES How to Write a Business Report Majan University College

Figure 3. Materials considered most important to recycle

70%

60%
50%
Extremely important
40%
Somew hat important
30% Somew hat
unimportant Extremely
20%
unimportant

10%

0%
Aluminium Paper Glass Plastic

When asked how likely they would be to go out of their way to deposit an
item in a recycling bin, 29 percent of the respondents said “very likely”, and
55 percent said “somewhat likely”. Thus, respondents showed willingness—
at least on paper—to recycle even if it means making a special effort to
locate a recycling bin.

4.2 Participation in recycling on campus

De Blanc (2009) gives factors important to any recycling programme. She

states that:

recycling centres must be in convenient locations Include theory in

participants must be aware of these locations discussion of
participants must be trained to use recycling centres.

We incorporated de Blanc’s factors in our survey and included

questions assessing awareness and use of the current bins. The survey
also investigated reasons for not participating in the programme as well
as reasons for the perceived convenience of current bin locations.

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4.2.1 Student awareness and the use of bins

Two of the most significant questions in the survey asked whether

respondents were aware of the OAS recycling bins on campus and
whether they had used the bins. Responses to both questions were
disappointing, as Figure 4 illustrates.

Figure 4. Awareness and use of recycling bins on campus

Awareness of
Location Use of bins at
bins at this
location
location
Cafeteria 38% 21%
Bookstore 29% 12%
Administration building 28% 12%
Computer Labs 16% 11%
Library 15% 7%
Student union 9% 5%
Classrooms 8% 6%
Department and 6% 3%
Administrative offices
Athletic centre 5% 3%
Unaware of any bins;
have not used any bins 20% 7%

Figure 4 shows that only 38 percent of the respondents were aware of the
bins located outside the cafeteria. Even fewer were aware of the bins
outside the bookstore (29 percent) and outside the administration building Clearly interpret your
findings so that your
(28 percent). Equally dissatisfying, only 21 percent of the respondents
reader can see the
had used the most visible recycling bins outside the cafeteria. basis for your
conclusions and
Other recycling bin locations were even less familiar to the survey recommendations
respondents and, of course, were little used. These responses plainly
show that the majority of the respondents in the West Coast campus
community have a low awareness of the recycling programme and an even
lower record of participation.

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4.2.2 Reasons for not participating

Respondents offered several reasons for not participating in the campus

recycling programme. Forty-five percent said that the bins were not
convenient to use. Thirty percent said that they did not know where the
bins were located. Another 25 percent said that they were not in the habit
of recycling. Although many reasons for not participating were listed, the
primary reason appears to be inconvenience of bin locations.

4.2.3 Location of recycling bins

When asked specifically how they would rate the location of the bins
currently in use, only 13 percent of the respondents felt that the bins were
extremely convenient. Another 36 percent rated the bins as somewhat
convenient. Over half the respondents felt that the locations of the bins
were either somewhat inconvenient or extremely inconvenient. Recycling
bins are currently located outside nearly all the major campus rooms or
buildings, but respondents clearly considered these locations inconvenient
or inadequate.

In indicating where they would like recycling bins placed (see Figure 5), 42
percent of the respondents felt that the most convenient locations would
be inside the cafeteria. Placing more recycling bins near the student union
seemed most convenient to another 33 percent of those questioned, while
15 percent stated that they would like to see the bins placed near the
vending machines. Ten percent of the individuals responding to the
survey did not seem to think that the locations of bins would matter to
them.

Figure 5. Preference for placement of recycling bins

Inside the cafeteria 42%

More in the student union 33%
Near vending machines 15%
Does not matter 10%

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5 References
Cahan, V. (2008, July 17). Waste not, want not? Not necessarily. magazine
Business Week, p.116.

de Blanc, S. (2009, December). Paper recycling: How to make

journal
it effective. The Office, 32-33.

Hollusha, J. (2010, July 26). Mixed benefits from recycling. The

online newspaper
New York Times, D2. Retrieved October 26, 2010 from
http://www.nytimes.com

Joldine, L. (2009). The environment and Canada’s future. In J. author in an edited

Davis (Ed.), Spirit of the world (pp.42-49). Waterloo, Ontario: book
Turnaround Decade Ecological Communications.

Schneider, K. (2008, January 20). As recycling becomes a growth

industry, its paradoxes also multiply. The New York Times, p. A5. printed newspaper

Steelman, J.W., Desmond, S., and Johnson, L. (2008). Facing

Global book
Limitations. New York, NY: Rockford Press.

10

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Appendices can
Appendix include
questionnaires and
West Coast College recycling programme survey other material used in
assembling the
West Coast College recently implemented a recycling programme on campus. report.

Please take a few minutes to answer the following questions so that we can

make
this programme as convenient as possible for you to use.

1. Please indicate which items you recycle on a regular basis at home

or at work. (Tick all that apply.)
Aluminium
Glass
Paper
Plastic

2. Do you live in an area where the city / municipality requires

separation of waste?
Yes No

3. How important is it to you to recycle each of the following:

Extremely Somewhat Somewhat Extremely
Important Important Unimportant Unimportant
Aluminium
Glass
Paper
Plastic

4. How likely would it be for you to go out of your way to put something
in a recycling bin?
Very Likely Somewhat Likely Somewhat Very Unlikely
Unlikely

5. Which of the following items do you recycle most often? (Choose one
item only.)
Aluminium
Glass
Paper
Plastic
Other

6. Listed below are locations of the recycling bins on campus.

(Check all those of which you are aware.)

Administration Building Library

Bookstore Athletic centre
Student union Computer labs
Department and administrative offices
Cafeteria I’m unaware of any of
these recycling bins.

11

Note:
The appendix continues the report’s page numbering.

Adapted from: (This handbook has been written in collaboration with the School of
Marketing and International Business, and Student Learning,
Victoria University of Wellington. Retrieved form
http://www.victoria.ac.nz/vbs/teaching/resources/VBS

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-Report-Writing-Guide-2016.pdf (Accessed on
16/02/2017)

39