Intruder -
There is no requirement for an irregularity report for a go-around at my airline. IMO, there should NEVER be a requirement for such a report for a go-around, because a go-around is NOT AN IRREGULARITY!!!
If airline MISmanagement treats go-arounds as irregularities, then they are putting Captains on notice that they are not to be trusted to make the decisions they are trained, certified, and paid to make. That MISmanagement should then expect to bend more metal and hurt more people, since their Captains are effectively told to think like beancounters rather than aviators.
Sorry, but a go-around or missed approach IS an irregularity. If you don't land on the first attempt, it is NOT a 'regular' operation. And I don't know of any Captain at my former airline that was in any way intimidated by having to fill out the report.