The Executive Summary is where your Banker, lawyer, accountant, government funding officer and/or capital corporation will get their first and often final glimpse of your idea. A one or two page summary that describes the overall plan and high-lights the key elements of the plan. This is the crucial element of your plan and you must be able to defend/own the contents and explain the details in it. You should include a brief summary on the business, industry/market, unique advantages, project costs and financing, business strengths and risks, environmental issues, implementation plan and overall viability. Its best to complete this section at the end, that way you have all the information already provided and can summarize what the intended reader will find in your Business plan.