Mostly for business
Rule of Engagement - ROE - cover what can you do, what can’t you do. DDOS and Social Engineering are often prohibited and depends on other type of test. Never start before have sign this since it protect you.
https://github.com/hmaverickadams/TCM-Security-Sample-Pentest-Report
TCMS-Demo-Corp-Security-Assessment-Findings-Report.pdf
Few warning closes, condentiality, disclaimer, contact info, overview, etc
In the report define everything, severity notation, definition, process, scope (and exclusion) etc.
Divide into Executive and Attack summary. Executive will cover the report with child word in order that anybody can understand it.
Point strengths and weakness can be interesting.
Chart to quickly point overview the result.
Proof of concept of attacks, with censored result to keep confidentiality and remediation process.
Provide all result in other documents. Details critical vulnerabilities, and fly other giving details info in other files.