Considering your readers and determining your purpose
When you plan your report, you must consider your reader: the person you hope will act on the basis of your report. Again, you need to ask an obvious question: who is my reader? It is most likely that you will have multiple readers for your writing. Some (like your immediate supervisor or a funder) will be primary readers, and others will be secondary readers, but you still need to keep them in mind. It is also useful to identify the key decision-maker among your readers. For example, if action is to be taken, ask yourself, “Who can authorize the action I want taken?”