The needs and interests of your audience should determine the viewpoint that you present, the level of detail in your report, and the amount of background and supplemental information that you provide.
Knowing your audience will help you create a more effective report that will engage your audience, reduce confusion, and enable your audience to more easily consume and analyze the information that you are presenting.
If your audience consists of distinct groups, considering everyone’s wishes and constraints beforehand will help you meet their expectations.