The executive summary is a one page (or less) statement of a report’s purpose, findings and recommendations.
It is more detailed than the abstract, enabling the reader to see the "big picture" without getting absorbed in technicalities.
According to Putnis and Petelin (1999, cited in Dwyer 2006, p. 469), it is 'an acceptable substitute for the whole report'.
Tip: Referencing is not used in the executive summary.
Source:
Dwyer, J 2006, The Business Communication Handbook, 7th edn, Pearson
Education, Frenchs Forest.