[ Why ]

The whole “start with why” concept has a lot of merit. 

Business cases should be written with the ‘why’ in mind:  know why the customer would want to buy.  When starting a new habit or routine: it’s valuable to have a clear idea of why.  If you don’t know why, the habit may not stick.

It’s the same with documents, procedures, and reports: ask yourself why it is being written.  Sometimes it hurts to admit that maybe that document doesn’t need to be written.  But if it does, in thinking about why, you’ll have a good concept of your audience.