It's wrong to refuse to report child abuse.
Sam is a teacher and a student comes to him, telling Sam that he is being abused and that he doesn't know what to do.
Sam wants to avoid making the situation worse.
Sam contacts his supervisor and reports the abuse that the student told him about.
Sam gives the student some general advice about what to do and lets the issue drop.
Sam's supervisor goes to the authorities who intervene and stop the abuse.
The abuse continues and the student is emotionally scarred for life.