The request is quite straight forward for easy setups, using tocloft and its \newlistof command.
The \findings command is similar to \chapter etc. The starred version does just print the finding text (3rd. argument), without number,the optional argument is used for the List of Conclusions and the 3rd one is the always displayed one.
\documentclass{book}
\usepackage{xparse}
\usepackage{tocloft}
\newcommand{\listfindingsname}{List of conclusions}
\newlistof[chapter]{findings}{fin}{\listfindingsname}
\NewDocumentCommand{\findings}{so+m}{%
\IfBooleanTF{#1}{%
{\bfseries #3}%
}{%
\refstepcounter{findings}%
{\bfseries\thefindings\ #3}%
\IfValueTF{#2}{%
\addcontentsline{fin}{findings}{\protect\numberline{\thefindings~}#2}%
}{%
\addcontentsline{fin}{findings}{\protect\numberline{\thefindings~}#3}%
}%
}%
}
\usepackage{hyperref}
\begin{document}
\tableofcontents
\listoffindings
\chapter{What should a new user do on TeX.SX}
\findings{He shall provide a MWE}
\chapter{Why should he provide a MWE}
\findings[To ease the work of users here]{To ease the work of users here in order to find some solution and not have to do wild guesses about the request}
\chapter{What do we do with users not providing a MWE}
\findings*{We post a simple solution and keep the better one for us ;-)}
\end{document}

\findings have a number associated with them? If not, what should happen when you have no findings in Chapter 2, but findings in both Chapter 1 and 3? Should one just not printChap 2:? – Werner Jan 10 '16 at 07:46