Nats, the problem is not the lack of ICAO recommendations or pseudo legal protection; it’s a lack of safety culture in the particular organisation.
A low fuel state or any other non-normal operation is an opportunity for learning; what factors contributed to the event, when, why, how. Dismissing or punishing crews for such events represent a basic lack of understanding of human factors and safety principles.
There are plenty of requirements for SMS, company safety governance, etc; use these to bring errant operators into line. CHIRP maybe, ASR/MOR with a request for follow up, and a thorough public investigation; even AAIB/NTSB on safety grounds – that’s poor SMS/safety culture, not low fuel.
Why file an ASR for a go around? Your choice; is there anything to be learned from it, share info with others, safety data, even operational efficiency stats – the results of the GA were safe, but it costs. Understand the reasons why – save money. If the crew exercised good judgment, then that’s the cost of safety – a good investment, nice to know.