Although this will be the first part of your report, it should be written last. This section will summarize the current and future state, gaps, and the action plan. It should be no longer than one page. You may also want to include the overarching goal of the gap analysis project.

If the goal for the gap analysis is complex or requires background information, you can present that data in this section. If the reasons are simple, this information can be included in the executive summary.

In this section, describe the desired future state. Remember, good future state summaries are objective, realistic, and quantitative. Industry benchmarks, best practices, or standardized guidelines can help you craft these statements.

Next, describe the current state. Back up statistics and data with sources and let the reader know where to find this information. (If your source list is lengthy, use footnotes and add a bibliography to your report.)

Now you can compare the current state to the future state. Make sure that you are comparing similar metrics with similar samples when drawing conclusions. State each gap in neutral terms that do not imply a solution or make an assumption. Use facts and data rather than opinions.

For example, rather than saying, “Customers wait on hold longer when employees are at lunch,” state, “On average, customer hold times are eight minutes longer between noon and 1 p.m.”

If appropriate, include your recommendations and action plan for bridging the gap. This is also the place to identify possible risks and barriers (although if this list is lengthy it can be included as a separate section). Be clear about what is realistic and what additional resources will be required. You may want to list your recommended actions in priority order.

This is also where you can suggest follow-up measures and metrics to track that will evaluate how successful the company has been in bridging the gap.

Wrap up the report with a conclusion that sums up the gaps, recommended actions, and next steps.