Stacking refers to combining multiple exposures from the same target in order to maximize the signal level over the omnipresent background noise (signal to noise ratio). This allows recovery of very faint objects which can not be differentiated from background noise in a single exposure.
To compensate for negative characteristics from the capture process (vignetting, dust within the optical patch, readout noise) additional reference frames like Darks and Flats are taken into account. The result is a linear image which is suitable for the stretching stage to carve out finer details.