It could be done. You need to change backend and frontend as well.
1. Create a custom control that inherits from CommentsList.
2. Extend the built-in CommentsList template and add "Report Abuse" button.
3. In your custom CommentsList make a reference to "Report Abuse" button, create a command name for the button.
4. Create a custom table in the database where you have to persist the ID of a post and bool value for "Report Abuse"
5. Extend the backeb view - NewsCommentsList and bind the data from your custom table.
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