A special report is a research work that highlights the findings and results of systematic investigations. It presents quantitative data and analyzes the state of knowledge about the subject matter at hand. This type of research report is based on first-hand verifiable information and it is formally structured with appropriate headings and sections. It often includes graphs in addition to the written text. A special report is categorized based on the audience; if it is for a general audience, it would be considered a popular research report, and if for a technical one, it would be referred to as a research report.
The Hastings Center Report publishes the results of its research projects on topical bioethical issues. These special reports may include single-authored essays by members of the project working groups, consensus documents, or lively conversations among those who reached differing moral conclusions about a project’s central questions. Essay sets organized around topical bioethical developments in the news also appear periodically as Special Reports.
A special report is a customized financial report that deviates from standard reporting formats. These reports provide targeted information to specific users while maintaining professional standards and clarity. For example, a nonprofit organization might prepare a special report that shows its $5 million grant to a particular program with detailed cost allocations and outcome measurements. A special report should be clearly titled and disclose in an explanatory paragraph that it is not a complete presentation of the entity’s assets, liabilities, revenues and expenses on a comprehensive basis other than GAAP.