Your recommendations are not just another part of the report form to fill out. They are your conclusions about how to meet your responsibilities as a supervisor and do what is best for the company. They are your conclusions about how to protect your employees, get the job done most efficiently and save money for the company. These decisions are important ones, so it is important to think them through carefully.
Presenting the recommendations that come out of an investigation involves the same principals as those that come out of inspections: communicate well, choose effective arguments, and present those arguments persuasively. The biggest difference is that your cost benefit arguments may be stronger here than in regard to inspections - now you can point to actual costs, not just potential ones.