It HAS to be easier, to create and submit players reports. Currently Pearl Abyss seems to be neglecting the responsibility, they themselves have asked to bear. Pearl Abyss created server-rules (rules of conduct), that are a part of the User Agreement.
IF Pearl Abyss doesn't uphold their own server-rules, and do nothing when players submit player reports, then there shouldn't be any rules at all to begin with.
IF Pearl Abyss is serious about culling toxicity own their servers, THEN it HAS to be easier to create and submit player reports. Because under the current system, approximately 60-80% of all potential player reports, are abandoned in the attempt of creating it.
Now there is generally a problem with creating player reports, due to the emotional state in which the person is in. Being subjected to a long stream of toxic behaviour while trying to enjoy playing a game, is NOT what the paying public and users of your servers want. It takes some considerable effort, to create a player report, when not affected by the content. So imagine being distraught, then having to take the time and effort to submit a player report, not likely and I do believe that it is the intent of Pearl Abyss, to minimize the amount of player reports. I might be wrong, but if I am, then proove (how it sounds) it Pearl Abyss:
Create a better, more simplified, easier to use webpage, so that players who are ruining the game for others, actually get punished and eventually banned.