A penetration testing team is preparing the final report. Which element is MOST important to differentiate for executive leadership versus technical staff?

B is correct because executives need business context — what risks were found, what could happen to the business, what investment is needed — not technical exploit details. Technical staff need detailed reproduction steps, remediation guidance, and risk ratings to remediate issues effectively. A is wrong because executives do not need exploit code details. C is wrong because tool lists have minimal value for either audience compared to findings and prioritized remediation. D is wrong because raw scanner output is too technical for executives and lacks the narrative context that technical staff need for prioritization.