The introduction (or opening) of a business report should

A) discuss your conclusions or recommendations.
B) include all of your information sources.
C) carry the full weight of your message.
D) help readers understand the context of the report.
E) offer a detailed course of action to be followed.

The introduction of a business report should help readers understand the context of the report by providing relevant background information, setting out the scope, purpose and objectives of the report, and outlining the key issues to be addressed. It should provide readers with an overview of what is to come and prepare them for the subsequent sections of the report. It should not discuss conclusions, recommendations, or offer a detailed course of action, as these should be presented in the main body of the report. All information sources should be cited in the appropriate sections of the report, not in the introduction.