Who will read it
This is the question to ask before writing. A report going to management asks for a decision: what gets budget, what gets time, what gets priority. A report going to the site asks for action. The two cannot be the same text.
Not what was done but what changed
"Forty people were trained" is an activity count. "After the training, near-miss reports in the same area tripled" is a change. The second prompts a decision.
Numbers with context
A number alone misleads. Without a comparison point it cannot be known whether it rose or fell; the previous period, a similar area or the target is placed beside it.
Do not hide what is open
Unclosed findings, overdue inspections and unimplemented recommendations appear in the report. A report carrying only good news is not read the next time.
Brevity
The person who will decide does not read a long report. A one-page summary with detail behind it; that is the order.
In Optifora
The reporting side pulls data from the modules itself; it brings period comparisons and open items automatically and does not require numbers to be totalled by hand.