What Is a Special Report?

A special report is a type of research document that summarizes the findings and results of systematic investigations. It is a detailed presentation of research processes and results and often includes graphs. It is typically written in a formal language and focuses on first-hand verifiable information. The research article also highlights the aims and objectives of the systematic investigation as well as previous knowledge in the area of study. It also defines any jargons and terminologies that may not be familiar to the audience in order to make the research article more accessible for non-experts.

The FT Special Reports are editorially-independent reports that cover the biggest business, finance and industry issues in compelling print, video and digital formats. They deliver authoritative analysis to the people who shape business and policymaking around the world, with advertisers having no influence on the content of these reports.

Generally speaking, a special report is a customized financial reporting document that deviates from standard financial statement formats. It aims to address unique information needs while maintaining professional standards and clarity. These documents are commonly issued to comply with contractual agreements or regulatory requirements, to support internal audits conducted by a firm for a client or governmental entity, or for other reasons not covered by Generally Accepted Accounting Principles (GAAP). Examples include cash receipts/disbursements and proposed acquisition reports.

The Hastings Center uses its research to inform broader ethical considerations. The center publishes its research in a variety of ways, including essay sets organized around central topics in bioethics, which are one of the most prominent venues for our researchers to share their work.