If a reporter considers that an MOR should be forwarded to the 'Authority' then it is dishonest, immoral and possibly illegal for the operator not to forward that report. It is, of course, quite possible for an individual to file an MOR direct to the Authority. This can be done quite simply online. Go to the CAA website and search for 'file an MOR'.
There is also guidance on the CAA webite as to when an MOR must be filed - and it's a long list!