SEO Report

I recently started rewriting some of the templates we use for SEO reports at my company. I first thought that the task would be a simple one. Just rewrite all the SEO stuff to match the latest trends, add more diagrams, charts, and graphs, and make it more personal by increasing the number of client-specific sections. However, soon I started to question my motives (as I usually do when doing something independently). Are these reports really necessary? Who reads them? What use is the information within? Should I require that my clients fix all the issues I reported or are they just recommendations? Are SEO reports the final product of a project, or do they mark the beginning of a hopefully successful post-audit journey for the client? The questions just kept coming, and in the end I was pretty certain that I had uncovered at least some insight into the business of reporting.