After completing vulnerability scans and penetration analysis, security testers document the results to share with stakeholders, such as the organization's largest customers. The deliverable being prepared in this context is the Security testing reports. These reports typically include detailed findings from the security assessments, explanations of the vulnerabilities discovered, the potential risks they pose, and recommendations for remediation. The purpose of these reports is to provide transparency about the security posture of the software or system and to guide the organization in addressing the identified security issues12. References: 1, 2
https://blog.halosecurity.com/what-really-matters-when-it-comes-to-pentesting-deliverables/