As was previously discussed, the executive summary captures the macro-level view of the incident. This includes a summary of the events, a description of the root cause, and what recommendations are being made to remediate and prevent such an occurrence from happening again. In regulated industries, such as financial institutions or hospitals that have mandatory reporting requirements, it is good practice to state whether notification was necessary, and, if it was necessary, how many confidential records were exposed. This allows senior management to understand the depth of the incident and ensure that the appropriate legal and customer communication steps are addressed.