An Incident Report is submitted for any occurrence that threatens or causes personal or organizational loss including physical, emotional, or property damage. These include medical injury, email threat, harassing behavior, car accident, lost person, etc. 

A Near Miss Report is submitted in case there was no loss or damage but given a slight shift in time or position, damage or injury could have occurred. These would include a slip resulting in no injury, swerving a vehicle to avoid a collision, leaving office unlocked but no theft, etc.