Basically, to write a business report or a research paper, you need to search for books and articles about the topic you are interested in. After the exploratory phase, you can start to take notes about what you read. You can make an outline, and from there start to write about it.
First with an introduction, that foretells what you are going to discuss. Then start providing the different views that you researched. You should use cites, to give credit to the sources you consulted. It may be advisable to use footnotes, or in-text parentheses citing. To make a conclusion, repeat the points discussed. You need to make a final reference page, with the bibliography you read.
Yet of course, the research paper goes deeper into methodology. Both business reports and papers display the results and deliberate on the discussion/recommendations. The audience differs, one is for other researchers or readers of research, the other is for management. Meaning that the sentence construction and formatting/style guidelines need to be for that purpose.