
According to the GNU convention, there are three platforms involved in the software building:
When you are building code for your own machine it’s called native building, where the build and the host platforms are the same. The target platform is not defined in this situation.
When you are building code for a different platform, it’s called cross-building, where the buildplatform is different from the host platform. The target platform is not defined in this situation.
The use of the target platform is rarely needed. It only makes sense when you are building a compiler. For instance, when you are building on your Linux machine a GCC compiler that will run on Windows, to generate code for Android. Here, the build is your Linux computer, the host is the Windows computer and the target is Android.
https://docs.conan.io/en/latest/systems_cross_building/cross_building.html#cross-building-android