Cyber incidents threaten organizations, and while technical measures catch many, they miss some. Therefore, employee reporting is crucial. This article shifts the focus from policy compliance, often centered on phishing, to the employee perspective, offering a broader view of reportable incidents and reasons for reporting. We interviewed 13 CISOs and 27 employees and surveyed 51 incident reporters. Our findings show that employees identify many reportable situations beyond phishing. Several factors drive the reasons for reporting and not reporting incidents. We suggest further research to develop targeted behavioral interventions to encourage incident reporting.