This is my opinion, I don't have official quotes or official instructions to back this up. What I have is real life experience of having been an elder that was involved in investigating an allegation of child abuse, why we didn't report, why we didn't encourage the parents to report.
Its simple really, the main reason elders don't report is concern that they may lose their position in the congregation. If you in any way "run ahead" of the society, you will be perceived as proud and arrogant and WILL BE DELETED! The same reason exists for parents of the child, if they report, they are uncovering the sins of their brother and disregarding the authority of the congregation.
It doesn't have to do with a two witness rule, although this is a factor in covering your ass (position). The only reason even close to being noble is what if the allegation is false and not wanting to heap false accusations on a brother. Once again, as is common in WT land, the consciences of the weak dominate that of the many. The overriding philosophy is, the strong can handle being done wrong, the weak can't.
The matter I was a part of investigating involved a 13-14 yo teen boy (babtized) that had been babysitting another couple's children. The little girl involved was 2-3. The mother, when giving her a bath, noticed sensitivity, redness, and aggravation around the girls privates. The parents began to search their minds as to what may have happened. The only conclusion they could arrive at was this young boy. They approached us, we formed a committe and investigated. The young boy denied having done anything inappropriate, although with time, he conjectured, "well maybe this could've happened or that couldve happened, but by accident....I noticed her playing with a toy in the bath in that area, maybe that as it."
We called bethel as directed, we were told thereas nothing we could do but give stern counsel and warning. Also were instructed to hive stern counsel and warning to the parents of the girl not to divulge this info or risk being accused of slander. To trust the "slave" direction and holy spirit and to sue for peace.
This really left mefeeling conflicted and empty inside. After the closing of the committee investigation, I privately approached the parents and encouraged them to consider going to the authorities for a more professional opinion and investigation. I was very apprehensive to do so, I knew that if the parents were at all offended by my notion of contradicting the directioi from the slave, that I would definitely lose my position as an elder. This weighed heavily on me, in fact I'm ashamed to say it weighed almost as heavily as the well-being of that girl and her parents.
Idon't know absolutely if the boy was guilty of anything. But that's the point, I wasn't really qualified to ascertain that. Those involved seemed content with the outcome, which made all of us elders breathe a sigh of relief. The thing is, was the little girl satisfied? Will she have long reaching effects from this? That thought wasn't really considered.I'm mashamed to have been a part of this whole sham of an investigation. The whole objective was to keep peace, to save face, and to keep our positions. We were not a shelter from the wind. Those parents chose not to go to the police, they did get counseling, as did the boy.
personally believe that my experience is not unique and that the factors listed are the overriding and dominant factors considered in every case. There isn't any real concern for victims or their ffamilies. Only keep peace, don't offend the weak, don't soil gods name, and by all means keep our position as elders.