["Child &Family Social Work, Volume 31, Issue 2, Page 713-723, May 2026. ", "\nABSTRACT\nIn both Canada and the United States, Black children are over‐represented among children reported to Child Protective Services (CPS). The biases of mandated reporters are thought to contribute to this over‐representation. Prior studies have rarely examined the relationship between the over‐representation of Black children among children reported to CPS and the characteristics of the administrative areas in which mandated reporters work. This study describes and compares the processes leading professionals in two sets of administrative areas to decide to report a child to CPS rather than attempt to find other solutions (two areas with a high disproportion and low concentration of Blacks; two areas with a low disproportion and high concentration of Blacks). Verbatim transcripts of 35 individual interviews with professionals were first qualitatively analysed by topic then compared by administrative area. Four focus groups with a total of 26 caseworkers then enabled us to validate and interpret the decision‐making model derived from the interview analysis. The components of the decision‐making process that differ between areas are described and interpreted, with particular attention given to the diversity of alternatives to reporting, the subjective threshold leading to reporting, and cultural sensitivity. The implications for research and practice are discussed.\n"]