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Who your child can report anything to
Your child (in private messaging) can report by right clicking and clicking “report user/message” which takes it to Discord themselves (they will then look at messages between your child and the user).
You should also ensure your child knows that if they encounter any explicit or inappropriate content, that they should seek a trusted adult. It’s important to have conversations with your child so they know who their trusted adult may be and what content is considered explicit.