diff --git a/src/node.cc b/src/node.cc
index 1fec85aa793dc4..290d36d2d2058a 100644
--- a/src/node.cc
+++ b/src/node.cc
@@ -35,6 +35,7 @@
 #include "node_options-inl.h"
 #include "node_perf.h"
 #include "node_process.h"
+#include "node_report.h"
 #include "node_revert.h"
 #include "node_v8_platform-inl.h"
 #include "node_version.h"
@@ -67,10 +68,6 @@
 
 #include "large_pages/node_large_page.h"
 
-#ifdef NODE_REPORT
-#include "node_report.h"
-#endif
-
 #if defined(__APPLE__) || defined(__linux__)
 #define NODE_USE_V8_WASM_TRAP_HANDLER 1
 #else
@@ -781,11 +778,9 @@ int InitializeNodeWithArgs(std::vector<std::string>* argv,
   // Make inherited handles noninheritable.
   uv_disable_stdio_inheritance();
 
-#ifdef NODE_REPORT
   // Cache the original command line to be
   // used in diagnostic reports.
   per_process::cli_options->cmdline = *argv;
-#endif  //  NODE_REPORT
 
 #if defined(NODE_V8_OPTIONS)
   // Should come before the call to V8::SetFlagsFromCommandLine()
diff --git a/src/node_binding.cc b/src/node_binding.cc
index 37c64000650085..592d0ca2a397e2 100644
--- a/src/node_binding.cc
+++ b/src/node_binding.cc
@@ -17,12 +17,6 @@
 #define NODE_BUILTIN_ICU_MODULES(V)
 #endif
 
-#if NODE_REPORT
-#define NODE_BUILTIN_REPORT_MODULES(V) V(report)
-#else
-#define NODE_BUILTIN_REPORT_MODULES(V)
-#endif
-
 #if HAVE_INSPECTOR
 #define NODE_BUILTIN_PROFILER_MODULES(V) V(profiler)
 #else
@@ -67,6 +61,7 @@
   V(pipe_wrap)                                                                 \
   V(process_wrap)                                                              \
   V(process_methods)                                                           \
+  V(report)                                                                    \
   V(serdes)                                                                    \
   V(signal_wrap)                                                               \
   V(spawn_sync)                                                                \
@@ -94,7 +89,6 @@
   NODE_BUILTIN_STANDARD_MODULES(V)                                             \
   NODE_BUILTIN_OPENSSL_MODULES(V)                                              \
   NODE_BUILTIN_ICU_MODULES(V)                                                  \
-  NODE_BUILTIN_REPORT_MODULES(V)                                               \
   NODE_BUILTIN_PROFILER_MODULES(V)                                             \
   NODE_BUILTIN_DTRACE_MODULES(V)
 
diff --git a/src/node_errors.cc b/src/node_errors.cc
index 9d038e3d1683e7..ae1da87ef6b0e0 100644
--- a/src/node_errors.cc
+++ b/src/node_errors.cc
@@ -4,9 +4,7 @@
 #include "debug_utils-inl.h"
 #include "node_errors.h"
 #include "node_internals.h"
-#ifdef NODE_REPORT
 #include "node_report.h"
-#endif
 #include "node_process.h"
 #include "node_v8_platform-inl.h"
 #include "util-inl.h"
@@ -405,14 +403,14 @@ void OnFatalError(const char* location, const char* message) {
   } else {
     FPrintF(stderr, "FATAL ERROR: %s\n", message);
   }
-#ifdef NODE_REPORT
+
   Isolate* isolate = Isolate::GetCurrent();
   Environment* env = Environment::GetCurrent(isolate);
   if (env == nullptr || env->isolate_data()->options()->report_on_fatalerror) {
     report::TriggerNodeReport(
         isolate, env, message, "FatalError", "", Local<String>());
   }
-#endif  // NODE_REPORT
+
   fflush(stderr);
   ABORT();
 }
diff --git a/src/node_options.cc b/src/node_options.cc
index 3bf1031f1667ba..35dd274d6fe673 100644
--- a/src/node_options.cc
+++ b/src/node_options.cc
@@ -76,7 +76,7 @@ void PerProcessOptions::CheckOptions(std::vector<std::string>* errors) {
 
 void PerIsolateOptions::CheckOptions(std::vector<std::string>* errors) {
   per_env->CheckOptions(errors);
-#ifdef NODE_REPORT
+
   if (per_env->experimental_report) {
     // Assign the report_signal default value here. Once the
     // --experimental-report flag is dropped, move this initialization to
@@ -117,7 +117,6 @@ void PerIsolateOptions::CheckOptions(std::vector<std::string>* errors) {
         "--report-uncaught-exception option is valid only when "
         "--experimental-report is set");
   }
-#endif  // NODE_REPORT
 }
 
 void EnvironmentOptions::CheckOptions(std::vector<std::string>* errors) {
@@ -361,12 +360,10 @@ EnvironmentOptionsParser::EnvironmentOptionsParser() {
             &EnvironmentOptions::experimental_vm_modules,
             kAllowedInEnvironment);
   AddOption("--experimental-worker", "", NoOp{}, kAllowedInEnvironment);
-#ifdef NODE_REPORT
   AddOption("--experimental-report",
             "enable report generation",
             &EnvironmentOptions::experimental_report,
             kAllowedInEnvironment);
-#endif  // NODE_REPORT
   AddOption("--experimental-wasi-unstable-preview1",
             "experimental WASI support",
             &EnvironmentOptions::experimental_wasi,
@@ -620,8 +617,6 @@ PerIsolateOptionsParser::PerIsolateOptionsParser(
              "disable runtime allocation of executable memory",
              V8Option{},
              kAllowedInEnvironment);
-
-#ifdef NODE_REPORT
   AddOption("--report-uncaught-exception",
             "generate diagnostic report on uncaught exceptions",
             &PerIsolateOptions::report_uncaught_exception,
@@ -650,7 +645,6 @@ PerIsolateOptionsParser::PerIsolateOptionsParser(
             " (default: current working directory of Node.js process)",
             &PerIsolateOptions::report_directory,
             kAllowedInEnvironment);
-#endif  // NODE_REPORT
 
   Insert(eop, &PerIsolateOptions::get_per_env_options);
 }
diff --git a/src/node_options.h b/src/node_options.h
index 470007f06b6342..958eaf29571e01 100644
--- a/src/node_options.h
+++ b/src/node_options.h
@@ -151,9 +151,7 @@ class EnvironmentOptions : public Options {
 
   bool syntax_check_only = false;
   bool has_eval_string = false;
-#ifdef NODE_REPORT
   bool experimental_report = false;
-#endif  //  NODE_REPORT
   bool experimental_wasi = false;
   std::string eval_string;
   bool print_eval = false;
@@ -187,15 +185,12 @@ class PerIsolateOptions : public Options {
   std::shared_ptr<EnvironmentOptions> per_env { new EnvironmentOptions() };
   bool track_heap_objects = false;
   bool no_node_snapshot = false;
-
-#ifdef NODE_REPORT
   bool report_uncaught_exception = false;
   bool report_on_signal = false;
   bool report_on_fatalerror = false;
   std::string report_signal;
   std::string report_filename;
   std::string report_directory;
-#endif  //  NODE_REPORT
   inline EnvironmentOptions* get_per_env_options();
   void CheckOptions(std::vector<std::string>* errors) override;
 };
@@ -239,10 +234,7 @@ class PerProcessOptions : public Options {
 #endif
   std::string use_largepages = "off";
   bool trace_sigint = false;
-
-#ifdef NODE_REPORT
   std::vector<std::string> cmdline;
-#endif  //  NODE_REPORT
 
   inline PerIsolateOptions* get_per_isolate_options();
   void CheckOptions(std::vector<std::string>* errors) override;