A special report is a detailed document or presentation that takes a look at a particular subject. This can be done in the context of journalism or academic research. The purpose of these reports is to present findings and analysis in a concise manner that is easy for an average person to understand. Writing with the audience in mind is important as it determines the tone of the report. For example, a general audience would be more interested in a simple and relatable report while a specialized audience may prefer to utilize technical and field-specific language.
Often, a special report is a financial statement that deviates from the standard format of Generally Accepted Accounting Principles (GAAP). These unique statements are designed to address specific information needs and can be done separately from or alongside a regular audit. For instance, a company may need to issue a special report to comply with reporting provisions from another government regulatory agency such as tax basis accounting.
The Hastings Center’s Special Reports are venues for the publication of results from our research projects in bioethics. They may be single-authored essays, collections of essays prepared by members of project working groups, consensus documents, or lively discussions among those who reached differing moral conclusions about a project’s central questions.
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