The opening statement classifies the subject of the report.
The opening statement is followed by sentences (usually factual) that describe such things as appearance, behaviour and other aspects of the phenomenon being described.
The writing has paragraphs, each one focusing on a different aspect of the phenomenon. Topic sentences are used.
A general statement about the topic usually rounds off the report.
Diagrams, illustrations or photographs are often used.
Language
Present tense verbs are used.
Verbs for describing and classifying (is, are, has, have, belongs to) are used.
Action verbs are used to describe behaviours (climb, eat).
Personal reports focus on the individual (my dog).
Scientific or technical reports focus on classes of things (dogs).
Descriptive language that is factual rather than imaginative (opposums have prehensile tails) is used.