Little research has been conducted specifically on the factors which have a bearing on a special education teacher's decision to report sexual victimization. The aim of this study is to determine what these factors are and the role they play amongst special education teachers in Taiwan. Individual interviews were conducted with eight female and four male special education teachers and thematic analysis was used to interpret the data. The relevant factors are categorized in accordance with the ecological system theory proposed by Bronfenbrenner. Microsystem factors include consequences of reporting, severity of victimization, and characteristics of students with disabilities. Mesosystem factors include relationship with student's family and colleagues, and support from school administration. Exosystem factors include paperwork load, rotation of social workers, and oppositional positions between school and government. Macrosystem factors include emphasis on maintaining harmonious relationships with colleagues and the student's family, and doubts about the applicability of mandatory reporting in cases involving students with disabilities. The results of this study indicate the need for clearer reporting standards for students with disabilities, more support and resources from school administration, and more comprehensive training on the mandatory reporting policy.