This paper describes and analyzes German school reports from the perspective of Social System Theory by Niklas Luhmann. In the present day, every pupil / student in Germany receives school report at the end of each school year. In Japan, many discussions are on how teachers can motivate their children through their school reports. Adversely, in Germany there are no such discussions. The teacher's evaluation seriously sticks to its set standards. In any case, school report has functions of summarizing and visualizing what the essence of school education is. Therefore, this paper firstly outlines German school report as an institution. Secondly, the framework of System Theory is introduced. Thirdly, it explains the function of school report in the society. Finally, it answers the question : why do very few discussions on motivating children by school report appear to the public in Germany? This paper discusses : (1) The German school report as an institution, (2) the framework of the System Theory, and (3) what on school report is. Finally, the study attempts to answer the question why limited discussions on motivating children by school report appear to the public in Germany