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Empirical analysis has found that mandatory reporting legislation has positive effects on case identification of child sexual abuse both initially and over the long term. However, there is little analysis of the initial and ongoing impact on child protection systems of the rate of reports that are made if a reporting duty for child sexual abuse is introduced, especially when compared with rates of reports for other kinds of child maltreatment. This research analysed government administrative data at the unique child level over a seven-year period to examine trends in reports of child sexual abuse, compared with child physical abuse, in two Australian states having different socio-legal dimensions. Data mining generated descriptive statistics and rates per 100,000 children involved in reports per annum, and time trend sequences in the seven-year period. The first state, Western Australia, introduced the legislative reporting duty in the middle of the seven-year period, and only for sexual abuse. The second state, Victoria, had possessed mandatory reporting duties for both sexual and physical abuse for over a decade. Our analysis identified substantial intra-state increases in the reporting of child sexual abuse attributable to the introduction of a new legislative reporting duty, and heightened public awareness resulting from major social events. Victoria experienced nearly three times as many reports of physical abuse as Western Australia. The relative burden on the child protection system was most clearly different in Victoria, where reports of physical abuse were relatively stable and two and a half times higher than for sexual abuse. Rates of children in reports, even at their single year peak, indicate sustainable levels of reporting for child welfare agencies. Substantial proportions of reports were made by both legislatively mandated reporters, and non-mandated community members, suggesting that government agencies would benefit from engaging with communities and professions to enhance a desirable reporting practice.

Mandatory reporting laws have been created in many jurisdictions as a way of identifying cases of severe child maltreatment on the basis that cases will otherwise remain hidden. These laws usually apply to all four maltreatment types. Other jurisdictions have narrower approaches supplemented by differential response systems, and others still have chosen not to enact mandatory reporting laws for any type of maltreatment. In scholarly research and normative debates about mandatory reporting laws and their effects, the four major forms of child maltreatment—physical abuse, sexual abuse, emotional abuse, and neglect—are often grouped together as if they are homogenous in nature, cause, and consequence. Yet, the heterogeneity of maltreatment types, and different reporting practices regarding them, must be acknowledged and explored when considering what legal and policy frameworks are best suited to identify and respond to cases. A related question which is often conjectured upon but seldom empirically explored, is whether reporting laws make a difference in case identification. This article first considers different types of child abuse and neglect, before exploring the nature and operation of mandatory reporting laws in different contexts. It then posits a differentiation thesis, arguing that different patterns of reporting between both reporter groups and maltreatment types must be acknowledged and analysed, and should inform discussions and assessments of optimal approaches in law, policy and practice. Finally, to contribute to the evidence base required to inform discussion, this article conducts an empirical cross-jurisdictional comparison of the reporting and identification of child sexual abuse in jurisdictions with and without mandatory reporting, and concludes that mandatory reporting laws appear to be associated with better case identification.