The purpose and characteristics of the Annual Report:
It enables the non-profit organization to be accountable to its stakeholders in the pursuit of its mission and, more broadly, its responsibilities, commitments, actions, and in particular the results produced over time.
It allows third parties to acquire elements useful for evaluating strategies, commitments and results generated by the organization over time.
It promotes the development of reporting, as well as result monitoring and evaluation, which can contribute to more effective management consistent with the values and mission of the organization.