The Report a concern option is available in Teams personal and group chats when enabled in a messaging policy and the organization uses communication compliance policies. Microsoft creates a communication compliance policy automatically to process messages reported by users. The investigation process follows the same flow as for other communication compliance policies, even if the messages might vary a tad in terms of their content because it’s a very subjective decision by a user to report content. Overall, a nice feature to have.
https://office365itpros.com/2023/01/05/report-a-concern-teams/
