Recognize what makes this moment difficult
Acknowledge the event directly without turning it into a lesson, comparison, prediction, or silver lining. For a message about how to apologize for incorrect data in a report, use this factual base: state what went wrong, which task or person was affected, and what is already known about the impact.
Offer support that can be accepted
Offer one specific form of practical or emotional support and make clear that no immediate reply is needed. Correct the error, name the owner of each next step, and provide a dependable update time. Make the immediate next step clear enough that the recipient can answer without reconstructing the entire history.
Follow their pace rather than yours
Do not blame workload, hide material risk, or promise a deadline you cannot meet. Use the required manager, HR, security, or compliance route when confidential data or employee safety is involved. The recipient decides whether they want conversation, ordinary company, practical help, professional support, or quiet.