1.19.1 added the ability to report players to ban them if they violate the community standards. However there is an inconsistency where other entities than the player cannot be reported even though they can also violate the community standards. For example zombies sometimes violate the very first rule:
Treat other community members with respect.
Zombies sometimes don't treat other community members like villagers with respect so it doesn't make sense that I am unable to report them to have them banned. In addition to that piglins don't treat hoglins with respect and cannot be reported in 1.19.1 meaning they can violate the community standards without ever being banned too. I can give even you more examples like this.
Non-player entities cannot talk, that's the server sending messages.
The chat reporting is exclusively to act on people violating the community standards within chat, gameplay elements.