The audience of a formal business report knows the context within which it was written, so you should not include a Background part in any formal business reports.

Question

Quizplus · Accepted Answer

Including a Background section in a formal business report is important as it provides context and ensures that all readers, regardless of their familiarity with the subject, have the necessary information to understand the report's purpose, scope, and relevance.

The Audience of a Formal Business Report Knows the Context