Abstracts, letters of transmittal, and executive summaries might seem similar—they all show up at the front of a report—but they serve very different purposes and audiences.
Understanding the audience for each section helps you adjust your tone, language, and level of detail. The same report might be read by engineers, managers, and decision-makers—each with their own expectations. What you emphasize (and how you say it) should shift depending on who’s reading.
This post breaks down the intended readers and goals of each document, with examples to help you write clearly and purposefully. Whether you’re helping someone decide whether to act, explaining technical details to someone doing the work, or showing managers what kind of support is needed, your writing needs to meet them where they are.
đź“„ Abstract
Audience: Technically savvy readers involved in the work (e.g., engineers, scientists, analysts).
Purpose: To confirm your approach and explain your plan from a working-level perspective.
- Use technical language your expert audience will understand.
- Summarize the report’s purpose, methods, results, and conclusions.
- Keep the tone objective—no “I” or “we.”
Example Abstract Opening:
“This report investigates potential energy savings from retrofitting campus lighting systems using motion-activated LED fixtures…”
✉️ Letter of Transmittal
Audience: The decision-maker who will determine whether to act on your recommendations.
Purpose: To summarize the report quickly and focus on issues that matter to the person deciding whether to implement your recommendations.
- Address the reader directly and professionally.
- Use a specific person’s name.
- Highlight the key findings that relate to their interests.
- Give them enough to decide whether to read more.
Example Letter Opening:
Dear Dr. Jameson,
Attached is the final version of the campus lighting retrofit analysis. This report outlines the cost savings, environmental benefits, and a two-year return on investment…
đź“ť Executive Summary
Audience: Management-level readers who need to support the work (e.g., supervisors, PR, purchasing, HR).
Purpose: To highlight key findings and help managers understand how to provide resources and leadership to make the project happen.
- Use clear, straightforward language.
- Focus on what needs to happen and what it will take.
- Summarize outcomes, recommendations, and next steps.
Example Executive Summary Sentence:
Retrofitting 75% of campus lighting could reduce energy costs by 32% annually, with a full ROI in under two years. Implementation requires support from Facilities, Purchasing, and Communications.