They get around the reporting of crimes by calling them sins. Then they can use a scripture about what to do if a brother sins against you and that means this:
Trap # 1: If your brother sins against you:
- you should approach him and tell him
- If he doesn't listen take 2 or 3 witnesses (presumably to listen to your complaint while you confront the person who sinned against you).
- If he stills doesn't listen then go to the congregation Matthew 18: 15-21
Few children have the ability to confront their abuser on their own so they naturally go to their parent if they tell anyone.
Many parents are so horrified by this that they immediately go to the elders before they confront the accused. So they skip the first part and the second part drag the elders in. They mistakenly consider this crime to be a sin. And well it is but as a crime they need to go to the worldly authorities.
Trap #2 is this: Never, ever bring shame on Jehovah's name or on the congregation. Sexual abuse stirs up a lot of shame in people. If they go to the authorities then they mistakenly think they are bringing shame on Jehovah and the congregation. They don't want anyone to know and this goes doubly if the accused is a JW.
Trap # 3: If the accused denies the claims there isn't a thing the elders can or will do. Unless there are two witnesses to the abuse they claim they claim there is nothing they can do. They "can", in rare cases, accept that a "sin" has occurred if two different children claim the abuse happened by this person. But "can" and "must" are two very different things. Even so their "authority" lies solely on scriptural issues only. The mistake many JWs make is that scriptural and legal are not the same thing.
Interestingly there is no issue if the accused is not a JW. Then parents and the elders immediately go to the authorities. After all there is no shame if the accused isn't one of them. Elders can rightly claim they would send the parents to the authorities. But no where do they specify that this only happens when the accused isn't a JW.