Reports should be made when you see a breach of the Terms of Service or Rules of Conduct on the platform.
Whilst the Glimesh Community Team do all they can to make sure no one is breaking the rules on the platform, sometimes things can slip through and this is when reporting is needed.
If an incident occurs in chat which does not break the Terms of Service or Rules of Conduct, perhaps consider looking to the streamer or stream moderators to take action on this.
Remember, reporting should only be used in the event of terms of service or rules of conduct breach. Abusing the report function and false reporting is itself against these rules and may result in action being taken against your account.