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Layering Reports: The Executive Summary, A Closer Look Part 1, by Zachery Koppelmann. Executive summaries, the second layer of a report, are complex and multilayered. Their purpose is to fully summarize a report, highlighting the major points in a manner that allows your bosss boss to make an informed decision about a project. Because of this, carefully examining a sample executive summary can demonstrate how a short document can effectively fulfill an important role. We have been looking at four major needs to craft an efficient executive summary. 1. Directly and clearly state the purpose of the report, 2. Explain the procedures used to fulfill the purpose, 3. Logically present the results, 4. Directly and clearly state the conclusions. For this comparison, we will add two more universal points: be concise and balanced, use specific terms and details. Now we will compare two different sample executive summaries. To start, we will focus on the first point, directly and clearly state