No, I don't think the report itself, especially if it's with regard to a sexual harassment situation.... You do as much as you possibly can, as an investigator, to make sure that the witnesses aren't identifiable either. To a certain extent, exposing the entire report undermines the commitment to confidentiality and other concerns you may have with regard to the process.
I think the results, as well as the implementation of what happens as a result of the results, should go to both the complainant and the respondent, but I don't think the report itself should be provided.