A report has two kinds of sentence and they must never share a paragraph.
A finding is what a source said, with the source and the date. "The Norwegian company register recorded X as chair of Y on 12 March 2026, retrieved 14 March 2026." Somebody can check that. It is either true or it is not.
An inference is what you think it means. "The same person therefore controls both companies." That may be right, and it is not a finding.
Keep them apart on the page, so a reader who disagrees with your reasoning can still use your facts. That is the whole purpose: a report where the two are woven together is a report that has to be believed or discarded whole.
Three more rules, each learned the hard way by somebody:
- Give every finding its date of retrieval. Registers change. A finding without a date is a claim about the present that ages into a false one.
- Say what you looked for and did not find. An absence, properly described, stops the next person repeating your work.
- Never write that somebody is a criminal. They are a person named in a record. A court decides the other thing, and it is not you.