The executive summary is the most appropriate section to emphasize in a report intended for the C-Suite as it provides a high-level overview of the penetration test outcomes, key findings, and possible strategic implications or risks to the business. The C-suite executives are interested in how security findings could impact business goals and objectives, as well as an understanding of risk in terms which facilitate decision-making at the strategic level. Other detailed sections of the report, while important, are typically more relevant to technical staff who need to understand and implement the specific technical remediation measures.