The executive summary should hold the following information:
• Major Points Requiring Management's Attention: It should involve all the major points made in the full report but should be kept as short as reasonably possible providing recommendations.
• For the Chief Executive: It should be aimed at the plant manager, the enterprise president, or chief executive, who will be involved in making the decision on investments.
• A List of Recommended Measures: These should be justified in technical and financial terms.
• The Expected Savings and Costs as well as the estimated paybacks or rates of return.
• A Recommended Action Plan as well as guidance on implementation of measures.