The report system Valve introduced to Dota 2 is being used to reproach players for at least four different reasons. These are communication abuse, intentional ability abuse, intentional feeding, and not playing a selected role (a new addition to the feature).
The idea is pretty straightforward. Players should only receive a report when their behavior in the match goes against what Valve suggests good behavior should be in a match. So, in a sense, it should never be about players playing poorly. Besides, no matter how good a player is, there will be a time when that player just isn't on top of his or her game.
Unfortunately, this is the not case with the report system in Dota 2 right now. It is said to be routinely misused by a number of players, most of whom are just taking advantage of it. In some cases, the feature has been abused to report bad play when it should be meant for reporting problem players. Instead of being a useful tool, which Valve obviously wanted in the first place, it has now become a threat or a way to troll others.
Keep in mind that if you obtain too many reports, you will be eligible to receive punishments. For instance, you will be placed into a low-priority matchmaking pool with other reported players. There are even cases when you can be banned from chatting in-game.
Also, there are heroes in Dota 2 that tend to receive an inordinate amount of reports compared to others. A good example here is Techies, a hero known as an obnoxious pick in many matches. Some pub gamers believe it is not a good hero to play with; hence, reports are filed. In reality, it is not really the player’s fault to pick Techies. The hero is, after all, part of the hero pool. Unfortunately, the report system can be used in a way that you can report players simply because they did not pick the hero you want them to.
Clearly, Valve needs to do something about the report system in Dota 2. While the intention is definitely about reducing toxicity, it is affecting players who do not deserve punishment. What is worse, honest players are getting punished instead of problem players.