In 1981, Friedemann Schulz von Thun published the first volume of Miteinander reden, Talking with each other. In it he described four sides of every message: the factual content, what the speakers reveal about themselves, the relationship, and the appeal. In the model, disturbances and conflicts arise when sender and receiver read and weigh the four sides differently.
By this model, a comment on a report also carries a message about the relationship with the person who wrote it.