These are some common targets or audiences for reports: Management - staff members who have responsibility for making business decisions - usually employees of the company or organization producing the report. They may include top management, department managers, supervisors, etc. Investors - such as shareholders, creditors, or board members - who want to know what's going on with their company or organization. Regulators - such as government agencies or industry groups - who want to know what's going on in their field of interest.