Start here. This is the direct spoken answer to practice first.
Why this question matters
Moderation workflows combine user trust, admin tooling, abuse prevention, and irreversible-looking actions. The design needs both speed and accountability.
I would create report records linked to reporter, target type, target id, reason, details, status, and timestamps. A moderation queue groups reports by target so reviewers can see context without handling every duplicate separately. Moderators can dismiss, warn, hide, remove, suspend, or escalate depending on policy. Every action creates an audit event and changes the target through explicit state transitions.