In research, a special report is a summary of findings and results based on systematic investigations. It includes a description of the research process, data collection techniques, and an analysis of the current state of knowledge on the subject matter. It also contains a literature review of relevant previous research work and outlines gaps in existing knowledge that the research sought to fill. It is important to write the report with its audience in mind as this will determine its tone and language. For example, a report for a general audience will need to be easy to understand and should avoid using technical terms and jargons. For a specialized audience, on the other hand, the report can be more in-depth and include scholarly work and academic literature.

The term special report can also be used to refer to a customized financial report that deviates from the standard formats required by Generally Accepted Accounting Principles. These reports are typically prepared to comply with contractual agreements or regulations and can encompass specific sections, accounts or items of a financial statement.

The first section of a research report is the Introduction. This is where the researcher highlights the importance of the topic and outlines the purpose and significance of their systematic investigation. In addition, they must include a brief literature review that provides an overview and analysis of the previous research on their topic and also outline any areas of knowledge gaps that they have sought to fill through their systematic investigation.