What essential fact covers the factual details in a well-written report?

In a well-written report, the essential fact that covers the factual details is "What." This aspect focuses on the core subject matter, outlining exactly what happened, what information is being conveyed, and what details are significant to the report's purpose.

Including the "What" addresses the main events, actions, or topics being reported. For instance, if the report is about an incident that occurred, detailing "What" happened provides clarity to the reader, ensuring they understand the facts of the situation. It includes specific elements like people involved, items discussed, and actions taken.

By centering around this core fact, the report can effectively inform the audience while leaving no room for ambiguity about the main subject under discussion. Other elements such as "Where," "How," and "Why" provide additional context and depth to a report, but without clearly stating "What," the foundational details would be missing, rendering the report less effective.