diff --git a/config/services.yaml b/config/services.yaml
index 6d11bb1..e40a324 100644
--- a/config/services.yaml
+++ b/config/services.yaml
@@ -113,6 +113,24 @@ services:
 
     App\Module\Directory\Domain\Repository\ProspectRepositoryInterface: '@App\Module\Directory\Infrastructure\Doctrine\DoctrineProspectRepository'
 
+    App\Module\Directory\Infrastructure\EventListener\CommercialReportAuthorListener:
+        tags:
+            - { name: doctrine.orm.entity_listener, entity: 'App\Module\Directory\Domain\Entity\CommercialReport', event: prePersist }
+
+    App\Module\Directory\Infrastructure\ApiPlatform\State\ReportDocumentProcessor:
+        arguments:
+            $uploadDir: '%task_document_upload_dir%'
+
+    App\Module\Directory\Infrastructure\Controller\ReportDocumentDownloadController:
+        arguments:
+            $uploadDir: '%task_document_upload_dir%'
+
+    App\Module\Directory\Infrastructure\EventListener\ReportDocumentListener:
+        arguments:
+            $uploadDir: '%task_document_upload_dir%'
+        tags:
+            - { name: doctrine.orm.entity_listener }
+
     App\Module\Mail\Domain\Repository\MailConfigurationRepositoryInterface: '@App\Module\Mail\Infrastructure\Doctrine\DoctrineMailConfigurationRepository'
 
     App\Module\Mail\Domain\Repository\MailFolderRepositoryInterface: '@App\Module\Mail\Infrastructure\Doctrine\DoctrineMailFolderRepository'
diff --git a/src/Module/Directory/Domain/Entity/CommercialReport.php b/src/Module/Directory/Domain/Entity/CommercialReport.php
new file mode 100644
index 0000000..ce55791
--- /dev/null
+++ b/src/Module/Directory/Domain/Entity/CommercialReport.php
@@ -0,0 +1,187 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Directory\Domain\Entity;
+
+use ApiPlatform\Doctrine\Orm\Filter\SearchFilter;
+use ApiPlatform\Metadata\ApiFilter;
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\Delete;
+use ApiPlatform\Metadata\Get;
+use ApiPlatform\Metadata\GetCollection;
+use ApiPlatform\Metadata\Patch;
+use ApiPlatform\Metadata\Post;
+use App\Module\Directory\Domain\Enum\ReportType;
+use App\Module\Directory\Infrastructure\Doctrine\DoctrineCommercialReportRepository;
+use App\Shared\Domain\Contract\TimestampableInterface;
+use App\Shared\Domain\Contract\UserInterface;
+use App\Shared\Domain\Trait\TimestampableBlamableTrait;
+use DateTimeImmutable;
+use Doctrine\Common\Collections\ArrayCollection;
+use Doctrine\Common\Collections\Collection;
+use Doctrine\DBAL\Types\Types;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+
+#[ApiResource(
+    operations: [
+        new GetCollection(paginationEnabled: false, security: "is_granted('ROLE_USER')"),
+        new Get(security: "is_granted('ROLE_USER')"),
+        new Post(security: "is_granted('ROLE_ADMIN')"),
+        new Patch(security: "is_granted('ROLE_ADMIN')"),
+        new Delete(security: "is_granted('ROLE_ADMIN')"),
+    ],
+    normalizationContext: ['groups' => ['commercial_report:read']],
+    denormalizationContext: ['groups' => ['commercial_report:write']],
+    order: ['occurredAt' => 'DESC'],
+)]
+#[ApiFilter(SearchFilter::class, properties: ['client' => 'exact', 'prospect' => 'exact'])]
+#[ORM\Entity(repositoryClass: DoctrineCommercialReportRepository::class)]
+#[ORM\Table(name: 'commercial_report')]
+class CommercialReport implements TimestampableInterface
+{
+    use TimestampableBlamableTrait;
+
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['commercial_report:read'])]
+    private ?int $id = null;
+
+    #[ORM\Column(length: 255)]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ?string $subject = null;
+
+    #[ORM\Column(type: Types::TEXT, nullable: true)]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ?string $body = null;
+
+    #[ORM\Column(type: Types::DATE_IMMUTABLE)]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ?DateTimeImmutable $occurredAt = null;
+
+    #[ORM\Column(type: Types::STRING, length: 32, enumType: ReportType::class)]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ReportType $type = ReportType::Note;
+
+    #[ORM\ManyToOne(targetEntity: UserInterface::class)]
+    #[ORM\JoinColumn(name: 'author_id', referencedColumnName: 'id', nullable: true, onDelete: 'SET NULL')]
+    #[Groups(['commercial_report:read'])]
+    private ?UserInterface $author = null;
+
+    #[ORM\ManyToOne(targetEntity: Client::class)]
+    #[ORM\JoinColumn(name: 'client_id', referencedColumnName: 'id', nullable: true, onDelete: 'CASCADE')]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ?Client $client = null;
+
+    #[ORM\ManyToOne(targetEntity: Prospect::class)]
+    #[ORM\JoinColumn(name: 'prospect_id', referencedColumnName: 'id', nullable: true, onDelete: 'CASCADE')]
+    #[Groups(['commercial_report:read', 'commercial_report:write'])]
+    private ?Prospect $prospect = null;
+
+    /** @var Collection<int, ReportDocument> */
+    #[ORM\OneToMany(targetEntity: ReportDocument::class, mappedBy: 'commercialReport', cascade: ['remove'])]
+    #[Groups(['commercial_report:read'])]
+    private Collection $documents;
+
+    public function __construct()
+    {
+        $this->documents = new ArrayCollection();
+    }
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getSubject(): ?string
+    {
+        return $this->subject;
+    }
+
+    public function setSubject(string $subject): static
+    {
+        $this->subject = $subject;
+
+        return $this;
+    }
+
+    public function getBody(): ?string
+    {
+        return $this->body;
+    }
+
+    public function setBody(?string $body): static
+    {
+        $this->body = $body;
+
+        return $this;
+    }
+
+    public function getOccurredAt(): ?DateTimeImmutable
+    {
+        return $this->occurredAt;
+    }
+
+    public function setOccurredAt(DateTimeImmutable $occurredAt): static
+    {
+        $this->occurredAt = $occurredAt;
+
+        return $this;
+    }
+
+    public function getType(): ReportType
+    {
+        return $this->type;
+    }
+
+    public function setType(ReportType $type): static
+    {
+        $this->type = $type;
+
+        return $this;
+    }
+
+    public function getAuthor(): ?UserInterface
+    {
+        return $this->author;
+    }
+
+    public function setAuthor(?UserInterface $author): static
+    {
+        $this->author = $author;
+
+        return $this;
+    }
+
+    public function getClient(): ?Client
+    {
+        return $this->client;
+    }
+
+    public function setClient(?Client $client): static
+    {
+        $this->client = $client;
+
+        return $this;
+    }
+
+    public function getProspect(): ?Prospect
+    {
+        return $this->prospect;
+    }
+
+    public function setProspect(?Prospect $prospect): static
+    {
+        $this->prospect = $prospect;
+
+        return $this;
+    }
+
+    /** @return Collection<int, ReportDocument> */
+    public function getDocuments(): Collection
+    {
+        return $this->documents;
+    }
+}
diff --git a/src/Module/Directory/Domain/Repository/CommercialReportRepositoryInterface.php b/src/Module/Directory/Domain/Repository/CommercialReportRepositoryInterface.php
new file mode 100644
index 0000000..94fa3d0
--- /dev/null
+++ b/src/Module/Directory/Domain/Repository/CommercialReportRepositoryInterface.php
@@ -0,0 +1,12 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Directory\Domain\Repository;
+
+use App\Module\Directory\Domain\Entity\CommercialReport;
+
+interface CommercialReportRepositoryInterface
+{
+    public function findById(int $id): ?CommercialReport;
+}
diff --git a/src/Module/Directory/Infrastructure/Doctrine/DoctrineCommercialReportRepository.php b/src/Module/Directory/Infrastructure/Doctrine/DoctrineCommercialReportRepository.php
new file mode 100644
index 0000000..17e855a
--- /dev/null
+++ b/src/Module/Directory/Infrastructure/Doctrine/DoctrineCommercialReportRepository.php
@@ -0,0 +1,26 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Directory\Infrastructure\Doctrine;
+
+use App\Module\Directory\Domain\Entity\CommercialReport;
+use App\Module\Directory\Domain\Repository\CommercialReportRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<CommercialReport>
+ */
+final class DoctrineCommercialReportRepository extends ServiceEntityRepository implements CommercialReportRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, CommercialReport::class);
+    }
+
+    public function findById(int $id): ?CommercialReport
+    {
+        return $this->find($id);
+    }
+}
diff --git a/src/Module/Directory/Infrastructure/EventListener/CommercialReportAuthorListener.php b/src/Module/Directory/Infrastructure/EventListener/CommercialReportAuthorListener.php
new file mode 100644
index 0000000..5cf23cc
--- /dev/null
+++ b/src/Module/Directory/Infrastructure/EventListener/CommercialReportAuthorListener.php
@@ -0,0 +1,28 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Directory\Infrastructure\EventListener;
+
+use App\Module\Directory\Domain\Entity\CommercialReport;
+use App\Shared\Domain\Contract\UserInterface;
+use Doctrine\ORM\Event\PrePersistEventArgs;
+use Symfony\Bundle\SecurityBundle\Security;
+
+final readonly class CommercialReportAuthorListener
+{
+    public function __construct(private Security $security) {}
+
+    public function prePersist(CommercialReport $report, PrePersistEventArgs $args): void
+    {
+        if (null !== $report->getAuthor()) {
+            return;
+        }
+
+        $user = $this->security->getUser();
+
+        if ($user instanceof UserInterface) {
+            $report->setAuthor($user);
+        }
+    }
+}