Compliance reports need to focus on more than just the presence of vulnerabilities; they must also provide a clear strategy for remediation in alignment with industry regulatory standards. An action plan, as an element of a compliance report, serves to direct how identified vulnerabilities should be addressed in compliance with regulatory requirements. It encompasses configuration management, patching, implementing compensating controls, and any necessary changes in business processes. While all other options are important details, they do not represent a comprehensive strategy as would be outlined in an action plan.