Which section of a report explains why the subject matter is important?

A) The introduction
B) The body
C) The conclusions and recommendations
D) The close
E) The work plan

A)At a minimum, an effective introduction accomplishes these four tasks: It introduces the subject matter and indicates why it is important. It previews the main idea (if you're using the direct approach). It establishes the tone and the writer's relationship with the audience. It helps the reader understand the context of the report by tying it to a problem or an assignment.