The type of paragraph you write will depend on a number of factors: that are, the kind of writing you are producing. For example, paragraphs in a report tend to have a different purpose to paragraphs in an essay. The position of the paragraph in a longer piece of writing. A body paragraph in an essay has a different purpose to an introduction or conclusion. The logical order of the ideas and information in your writing. You may be presenting an argument, organizing facts, comparing and contrasting ideas, defining a key concept, explaining the steps in a process, giving an example or recounting a series of events. Using clear paragraph structure will help the reader understand the purpose of your writing. A paragraph that introduces the topic of a business document, such as a report or letter, starts the document. The topic is then developed further in one or more paragraphs. A concluding paragraph summarizes the details you've given or prompts the reader to act.