Scrum artifacts represent work to do (Product Backlog and Sprint Backlog) or value (Increment). The scrum guide state that:

They are designed to maximize transparency of key information. Thus, everyone inspecting them has the same basis for adaptation.

Scrum guide 2020 – Scrum Artifacts

So there the keywords are Transparency and Inspection that are the target of this artifact. Scrum provides a commitment for each of these artifacts against which the progress can be measured.

In the scrum guide, we have this commitment for each of these artifacts:

For the Product Backlog it is the Product Goal.
For the Sprint Backlog it is the Sprint Goal.
For the Increment it is the Definition of Done.
These commitments exist to reinforce empiricism and the Scrum values for the Scrum Team and their stakeholders.

Scrum guide 2020 – Scrum Artifacts

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