Accuracy: It must be accurate. It means that the facts mentioned in the report should be complete. If important facts are omitted or incorrect date included the conclusion cannot be correct. It will lead to poor policies.
Clearness: It must be clear. It means it should be easily understandable. It will be understandable if the subject us thoroughly investigated and logically organized. Clarity also demands proper words, correct sentences, and accurate punctuation.
Conciseness: It must be concise. It means it should be free from unnecessary details. An executive does not have time for reading. So he insists that the report for his attention should be confined to the essentials, irrelevant ideas, too much detail, and unnecessary words should be avoided.
Restraint: It must be controlled. It means it should be free from personal prejudices. It should present the findings in a conservative manner. In so far as possible, the writer should allow the facts to speak for themselves. His prejudices should not colour his report. So superlatives and extravagant expressions should be avoided.
Convenience: It must be convenient. It means the presentation must be attractive. Centre-headings, side-headings, lists tables, graphs, diagrams, and photographs make the report convenient. For this purpose, a good preface or summary may be added to it. This will help the executive to grasp the contents of the report immediately.
The answer in your question is in your question. You just have to elaborate further. A good business report has the qualities you can discuss. Example: Good business report. What make it a good business report? Length of the report or or the quality or content of the report? Precise, convincing, effective, believable, moneymaker, high stocks potentials, marketable, in demand, consumable, lasting, profitable, etc....get the clue????
