Your introduction does have to do something other than outline your terms of reference.
It must grab the reader's attention and raise the question your report is to answer.
It must get the reader going.
Tell your report readers something they know, and that they cannot disagree with.
Pander to their expectations.
You may introduce findings they do not agree with, so you need to start off on neutral ground, and by getting them into your way of thinking from the outset.