Discipline Guide

Business Writing: Reports, Case Studies and Harvard Referencing

How to write business reports and case study analyses that markers reward, how to use frameworks well, and how to cite books, articles, company reports and data in Harvard style.

Updated October 2026 · 7 min read

Business writing at university means clear, evidence-based reports and case study analyses that end in practical recommendations. Most business schools ask for Harvard referencing, though APA is common too.

This guide covers the structures for business reports and case studies, how to write an executive summary, how to use frameworks such as SWOT and PESTLE without padding, and how to cite business sources, including company reports and market data, in Harvard style.

What Business Markers Look For

  • A clear purpose stated at the start, and recommendations that follow from the analysis.
  • Frameworks applied to the case, not just described.
  • Evidence from credible sources: journals, company reports, industry data.
  • Concise, direct writing with headings that help a busy reader.
  • Tables and figures that are labelled, referred to and explained.
  • Consistent, accurate referencing in the required style.

Business Report Structure

SectionPurpose
Title pageReport title, author, module, date
Executive summaryPurpose, key findings and recommendations in brief
ContentsNumbered headings and page numbers
IntroductionBackground, purpose, scope and structure
Findings and analysisEvidence and frameworks applied, under clear headings
ConclusionsWhat the analysis shows
RecommendationsSpecific, prioritised actions, often with timescales and costs
ReferencesAll sources in Harvard or the required style
AppendicesSupporting data and detail

Business reports often use numbered headings, such as 2.1 and 2.2, so readers can find sections quickly. Check whether your module wants them.

Writing an Executive Summary

The executive summary is written last but read first. A manager should be able to act on it without reading the rest.

  • Keep it to about one page, or roughly a tenth of the report for longer pieces.
  • State the purpose, the main findings and the key recommendations.
  • Use no new information and, usually, no citations.
  • Write in full sentences, not bullet fragments, unless your brief allows otherwise.

Example executive summary opening. This report assesses whether a mid-sized coffee chain should enter the online subscription market. Analysis of market data and competitor offers shows strong demand but low margins. It recommends a limited pilot in two regions over six months, with a review of retention and delivery costs before national launch.

Case Study Analysis Structure

  1. Identify the problem: the core issue the organisation faces, not just its symptoms.
  2. Analyse the situation: apply relevant frameworks to the case facts.
  3. Generate options: two or three realistic alternatives.
  4. Evaluate options: against clear criteria such as cost, risk, feasibility and fit with strategy.
  5. Recommend: one option, justified by your evaluation.
  6. Plan implementation: steps, timescale, resources and how success will be measured.

Using Frameworks Without Padding

Frameworks such as SWOT, PESTLE and Porter's Five Forces are tools, not content. Markers reward applying them to the case and drawing conclusions, not reproducing generic diagrams.

FrameworkBest used for
PESTLEExternal macro factors: political, economic, social, technological, legal, environmental
Porter's Five ForcesCompetitive pressure within an industry
SWOTSummarising internal strengths and weaknesses against external opportunities and threats
Value chainWhere an organisation creates value or cost
Ansoff matrixGrowth options: market penetration, development, product development, diversification

Weak: "Threat of new entrants: this is when new companies enter the market."

Strong: "The threat of new entrants is low: national coverage requires roasting capacity and supplier contracts that took the market leader a decade to build (Company annual report, 2023)."

Cite the source of each framework the first time you use it, for example Porter (1980) for the Five Forces.

Harvard Referencing for Business Sources

Harvard has no single official version, so follow your university's guide for punctuation and details. The examples below follow a widely used pattern.

In-Text Citations

  • One author: (Porter, 1980) or Porter (1980) argues...
  • Two authors: (Kaplan and Norton, 1996)
  • Several authors: many versions use the first author and "et al." for three or more; some for four or more.
  • Quotations: add the page: (Porter, 1980, p. 4)
  • Organisations: (Office for National Statistics, 2023)

Reference List Examples

Book: Kaplan, R.S. and Norton, D.P. (1996) The balanced scorecard: translating strategy into action. Boston, MA: Harvard Business School Press.

Journal article: Okafor, G. and Lee, P. (2022) 'Subscription pricing and customer retention', Journal of Retail Strategy, 14(3), pp. 210–228. Available at: https://doi.org/10.1234/jrs.2022.014.

Company report: Example Coffee plc (2023) Annual report and accounts 2023. Available at: https://www.example.com/investors (Accessed: 3 March 2026).

Webpage: Office for National Statistics (2023) Retail sales, Great Britain. Available at: https://www.example.gov/retail (Accessed: 3 March 2026).

The journal article, company and URLs above are illustrative. Some Harvard versions leave out the place of publication for books; follow your guide.

Citing Market Data, Databases and Figures

  • Market research reports: cite the publisher as author, the report title in italics and the database you used, if your guide asks.
  • Financial databases: cite the company data and the database, following your university's examples.
  • Tables and figures: put a source line beneath, such as "Source: adapted from Example Coffee plc (2023)", and include the full reference in your list.
  • Case materials: if your tutor provides a case study, cite it as your guide instructs, often as the case author and year.

Presenting Numbers in Tables and Charts

Business writing often depends on numbers, and how you present them affects how persuasive the analysis is.

  • Use a table when readers need exact figures; use a chart when the pattern matters more than the precise values.
  • Give every table and figure a number and a descriptive title, such as "Figure 2: Monthly subscribers, January to June 2025".
  • Refer to each one in the text and say what it shows: "Figure 2 shows subscriber growth slowing after March."
  • Label axes and units, and keep decimal places consistent.
  • Put large raw datasets in an appendix and summarise the key figures in the body.

A chart without a sentence explaining it rarely earns marks. The analysis is your interpretation, not the graphic itself.

Writing Style for Business Assignments

Business writing values clarity and economy. Readers want the point quickly, with evidence close behind.

  • Lead each section with its main finding, then support it.
  • Prefer short sentences and active verbs: "Sales fell 8 percent" rather than "A decrease in sales was observed".
  • Quantify where you can, and cite every figure.
  • Use headings and, where your brief allows, short lists for recommendations.
  • Avoid informal language and unsupported claims such as "obviously" or "huge".

Writing Strong Recommendations

Recommendations are often worth the most marks and are the most often rushed. Each one should follow directly from your analysis.

Weak recommendationStrong recommendation
Improve marketing.Shift a fifth of the print budget to targeted social advertising for six months, measuring cost per new subscriber.
Look at costs.Renegotiate delivery contracts before launch, since delivery accounts for the largest share of subscription costs identified in Section 3.

Common Business Writing Mistakes

MistakeFix
Describing frameworks instead of applying themUse case facts and draw conclusions
Recommendations not linked to analysisPoint each one back to a finding
Executive summary that only introducesInclude findings and recommendations
Uncited figures and chartsAdd a source line and a reference
Mixing Harvard and APA habitsFollow one guide consistently

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Frequently Asked Questions

What referencing style do business schools use?

Many use Harvard, especially in the UK and Australia. Others use APA. Follow your module handbook, since Harvard varies between universities.

How is a business report different from an essay?

A report uses headings, an executive summary and recommendations, and is written for a reader who needs to make a decision. An essay builds a continuous argument.

How long should an executive summary be?

Usually about one page, or roughly a tenth of a longer report. It should cover purpose, key findings and recommendations.

How do I cite a company annual report in Harvard?

Company name as author, year, report title in italics, then Available at: URL and the date you accessed it, following your university's version.

Should I cite the source of a framework like SWOT?

Cite named frameworks with a known originator, such as Porter's Five Forces. For general tools such as SWOT, follow your tutor's guidance.

Can I use bullet points in a business report?

Often yes, especially for recommendations, but keep analysis in full paragraphs. Check your brief.

How many sources does a business report need?

Follow your rubric. Strong reports combine academic sources for theory with company and industry data for the case.

Do I cite the case study my tutor gave me?

Usually yes. Cite it as your referencing guide instructs, often by the case author and year.

Should I write a business report in first person?

Usually not. Most business reports use an impersonal, direct style. Reflective business assignments are the exception, where first person is expected.