You aren't reporting a player. You're reporting an incident.
Because that's what we've been told to do Befehl ist Befehl!It is blatant double standards, and discriminatory, that you're reporting players based on hearsay merely because of the colour of someone's skin......you wouldn't caution or dismiss for something that you hadn't seen or heard.....so why submit a report merely because the allegation involves perceived racism?
It's the same if I child came up to you as a coach/referee and said that, for example, he didn't wana go home with his stepdad because he abused him... You have to take that seriously regardless of the kids reputation for telling lies or maybe he's the boy who cried wolf. You have to report it to the proper authorities.
If a player came to me and said he was racially abused I would simply contact the FA after the game and see what they say. In the same way I would with the scenario above.