Name the decision
Describe the action a reader should take after opening the report. A finance review and an inventory review need different information and different levels of detail.
Agree the meaning of each measure
Record how key measures are defined, where the information comes from and who owns the definition. When two teams use the same term differently, resolve that before building the report.
Make timing and access explicit
Agree how current the information needs to be and who should see it. Include refresh expectations, permissions and the route for investigating a discrepancy.
Validate with a real business question
Ask a business user to answer a representative question using the report. Capture what was unclear and revise the layout, definitions or data model accordingly.
