Does business report should begin with a summary of the most important ideas?

Most business reports have a purpose; either designated by the company or organization or an individual making a report personally. A business report should start with the purpose of the report. The body of the business report should contain the information related to that purpose.

Only if designated by the company or organization to do so should a report start with a conclusion. The vast majority of business reports are pre-formatted by those who require the information in the report.