A special report is a type of article that describes the results of a research process or study and typically includes illustrations and other visual representations. Special reports focus on specific subject matter, often controversial topics that require a high level of knowledge and expertise to write about. Generally, they are written for a scholarly audience and must meet certain academic standards. A research report begins with an introduction section that highlights existing research knowledge on the subject of investigation and pinpoints areas that are still unexplored. It also outlines the aims of the researcher’s systematic investigation.
A special report can also refer to a customized financial report that deviates from the standard formats required by Generally Accepted Accounting Principles. These unique reports are usually used to comply with contractual agreements or regulatory provisions and may cover particular sections, accounts, or items of a financial statement. Creating a special report requires understanding the unique information needs of its intended users and striking a balance between maintaining professional standards and providing clarity. For example, a nonprofit organization might prepare a special report for a major donor that provides detailed cost allocations and outcome measurements beyond those normally included in a financial statement. A special report can also be a short review-style article that summarizes a niche area, such as a therapeutic technique or diagnostic method. It should include basic background information on the topic, a literature search, and the authors’ opinions.