Although tone can be interpreted differently by different people and therefore is a subject thing, it is important when producing business documents that you consider your tone. This is important because the tone you use when writing documents is essentially your attitude that is being portrayed and the subject of the message. It’s just as important to use the right tone in written as it is when verbally speaking as they both have just as much affect on the other participant. Thus meaning, depending on the situation, depends on how you should adjust how you’re coming across.
For example, you need to know when to be assertive or apologetic as well as conversational but still maintaining the professionalism that you need to.