What about the report is NOT true?
A) A short report is meant to convey information in an efficient, compact format.
B) An annual report is usually published once a year for shareholders as well as for employers.
C) A recommendation report examines a situation and concludes with specific recommendations.
D) A proposal is a report written, to convince a reader that a need exists and that specific action should be taken to remedy that need.

Hint: A report is a written document that organises information for a specified audience and purpose. Although report summaries might be presented orally, entire reports are nearly typically delivered in writing form. Reports are the foundation of the establishment's thinking process, and they play a significant role in the evolution of an efficient or inefficient work environment.

Complete answer:
Let us analyze the given options:
A) A short report is meant to convey information in an efficient, compact format: This statement is true. A short report is more likely to be clear, succinct, and legible than one with a large number of words.
B) An annual report is usually published once a year for shareholders as well as for employers: This statement is not true because this is not a part of the report. It is a detailed account of a company's operations during the previous year. Annual reports are intended to provide information about the company's activities and financial performance to shareholders and other interested parties.
C) A recommendation report examines a situation and concludes with specific recommendation: This statement is true. A recommendation report is created to offer or recommend solutions to an issue or to meet a requirement.
D) A proposal is a report written, to convince a reader that a need exists and that specific action should be taken to remedy that need: This statement is true. Proposal reports are among the most common types of reports that you may encounter in the job.

Therefore the correct answer is option ‘B’.

Note: Overall, a report is a highly structured piece of work, and the course coordinator or lecturer usually outlines the main elements that must be included or indicates that you should use a standard format. In contrast to an essay, where you choose the arrangement of information in the essay body, you are usually given more instructions on how to compose the assignment in terms of its structure and sections.