Which of the following aspects should a business plan emphasize?

A well-structured business plan should emphasize opportunities as well as risks because it provides a balanced view of the business environment in which the company operates. Highlighting opportunities allows stakeholders to recognize the potential for growth and profitability, while addressing risks demonstrates an understanding of challenges that may arise. This dual focus shows preparedness and strategic thinking, essential qualities for gaining investor confidence and ensuring the sustainability of the business.

Incorporating both elements ensures that plans are realistic and grounded, fostering informed decision-making and strategic planning. It allows for a proactive approach where the business can seize favorable conditions while also having strategies in place to mitigate potential setbacks.