Report is similar to the emergency button, as both can call an emergency meeting. Unlike the emergency button, however, report does not have limited uses, and bodies can be reported even during Sabotages, which will end specific ones as soon as the body is reported. The sound effect played when the emergency meeting starts also depends on what called it.
There is a glitch that may occur when a Crewmate reports a dead body and are killed simultaneously. As a result, they will show up as both dead and alive during discussion and voting. From the Crewmate's perspective, the kill animation can be seen during the meeting.