What does a change report summarize?

A change report is designed to provide a comprehensive summary of the results and outcomes of the change process. It typically reflects on the specifics of what changes were made, the reasons for those changes, and the effects they had on the organization, its processes, and its systems. By summarizing the outcomes, the report helps stakeholders understand whether the changes achieved their intended goals and how effectively they were implemented.

The focus on results and outcomes means that the report can highlight both successful changes and areas that may need further attention or adjustment. This feedback is crucial for continuous improvement and helps organizations make more informed decisions regarding future changes.

In contrast to the other options, a change report does not primarily concentrate on financial aspects, user satisfaction, or compliance with regulations. While these factors may be part of a broader analysis within an organization, the core purpose of a change report is to assess and summarize the direct results and outcomes stemming from changes, making option B the most relevant and correct choice.