Quality standards generally define nonconformance as the failure to meet one of more existing requirements. Nonconformance report is then a report/document detailing the shortcomings of a product, component, process, or service when they fail to meet existing standards or expected requirements.
Nonconformance report should be viewed as a fundamental cross-functional quality process. In fact, many industries and government regulations like 21CFR820.90 mandate and define nonconformance process as a key subsystem of the Quality Management system and expected to be practiced reliably and methodically.