diff --git a/commit/report.go b/commit/report.go
index 5d110155..78d7745f 100644
--- a/commit/report.go
+++ b/commit/report.go
@@ -40,10 +40,13 @@ func (p *Plugin) Reports(
 		return nil, fmt.Errorf("failed to decode Outcome (%s): %w", hex.EncodeToString(outcomeBytes), err)
 	}
 
-	// Until we start adding tokens and gas to the report, we don't need to report anything
+	// Gas prices and token prices do not need to get reported when merkle roots do not exist.
 	if outcome.MerkleRootOutcome.OutcomeType != merkleroot.ReportGenerated {
+		p.lggr.Infow("skipping report generation merkle roots do not exist",
+			"merkleRootProcessorOutcomeType", outcome.MerkleRootOutcome.OutcomeType)
 		return []ocr3types.ReportPlus[[]byte]{}, nil
 	}
+
 	p.lggr.Infow("generating report",
 		"roots", outcome.MerkleRootOutcome.RootsToReport,
 		"tokenPriceUpdates", outcome.TokenPriceOutcome.TokenPrices,
@@ -60,6 +63,11 @@ func (p *Plugin) Reports(
 		RMNSignatures: outcome.MerkleRootOutcome.RMNReportSignatures,
 	}
 
+	if rep.IsEmpty() {
+		p.lggr.Infow("empty report", "report", rep)
+		return []ocr3types.ReportPlus[[]byte]{}, nil
+	}
+
 	encodedReport, err := p.reportCodec.Encode(ctx, rep)
 	if err != nil {
 		return nil, fmt.Errorf("encode commit plugin report: %w", err)
diff --git a/commit/report_test.go b/commit/report_test.go
new file mode 100644
index 00000000..87b61cf7
--- /dev/null
+++ b/commit/report_test.go
@@ -0,0 +1,155 @@
+package commit
+
+import (
+	"testing"
+
+	"github.com/stretchr/testify/require"
+
+	"github.com/smartcontractkit/chainlink-common/pkg/logger"
+	"github.com/smartcontractkit/chainlink-common/pkg/utils/tests"
+
+	"github.com/smartcontractkit/chainlink-ccip/commit/chainfee"
+	"github.com/smartcontractkit/chainlink-ccip/commit/merkleroot"
+	rmntypes "github.com/smartcontractkit/chainlink-ccip/commit/merkleroot/rmn/types"
+	"github.com/smartcontractkit/chainlink-ccip/commit/tokenprice"
+	"github.com/smartcontractkit/chainlink-ccip/internal/mocks"
+	"github.com/smartcontractkit/chainlink-ccip/pkg/types/ccipocr3"
+)
+
+func TestPluginReports(t *testing.T) {
+	testCases := []struct {
+		name          string
+		outc          Outcome
+		expErr        bool
+		expReports    []ccipocr3.CommitPluginReport
+		expReportInfo ReportInfo
+	}{
+		{
+			name: "wrong outcome type gives an empty report but no error",
+			outc: Outcome{
+				MerkleRootOutcome: merkleroot.Outcome{
+					OutcomeType: merkleroot.ReportIntervalsSelected,
+				},
+			},
+			expErr: false,
+		},
+		{
+			name: "correct outcome type but empty data",
+			outc: Outcome{
+				MerkleRootOutcome: merkleroot.Outcome{
+					OutcomeType: merkleroot.ReportGenerated,
+				},
+			},
+			expErr: false,
+		},
+		{
+			name: "token prices reported but no merkle roots so report is empty",
+			outc: Outcome{
+				MerkleRootOutcome: merkleroot.Outcome{
+					OutcomeType: merkleroot.ReportTransmissionFailed,
+				},
+				TokenPriceOutcome: tokenprice.Outcome{
+					TokenPrices: []ccipocr3.TokenPrice{
+						{TokenID: "a", Price: ccipocr3.NewBigIntFromInt64(123)},
+					},
+				},
+				ChainFeeOutcome: chainfee.Outcome{
+					GasPrices: []ccipocr3.GasPriceChain{
+						{GasPrice: ccipocr3.NewBigIntFromInt64(3), ChainSel: 123},
+					},
+				},
+			},
+			expErr: false,
+		},
+		{
+			name: "token prices reported but no merkle roots so report is empty",
+			outc: Outcome{
+				MerkleRootOutcome: merkleroot.Outcome{
+					OutcomeType: merkleroot.ReportGenerated,
+					RootsToReport: []ccipocr3.MerkleRootChain{
+						{
+							ChainSel:      3,
+							OnRampAddress: []byte{1, 2, 3},
+							SeqNumsRange:  ccipocr3.NewSeqNumRange(10, 20),
+							MerkleRoot:    ccipocr3.Bytes32{1, 2, 3, 4, 5, 6},
+						},
+					},
+					RMNRemoteCfg: rmntypes.RemoteConfig{F: 123},
+				},
+				TokenPriceOutcome: tokenprice.Outcome{
+					TokenPrices: []ccipocr3.TokenPrice{
+						{TokenID: "a", Price: ccipocr3.NewBigIntFromInt64(123)},
+					},
+				},
+				ChainFeeOutcome: chainfee.Outcome{
+					GasPrices: []ccipocr3.GasPriceChain{
+						{GasPrice: ccipocr3.NewBigIntFromInt64(3), ChainSel: 123},
+					},
+				},
+			},
+			expReports: []ccipocr3.CommitPluginReport{
+				{
+					MerkleRoots: []ccipocr3.MerkleRootChain{
+						{
+							ChainSel:      3,
+							OnRampAddress: []byte{1, 2, 3},
+							SeqNumsRange:  ccipocr3.NewSeqNumRange(10, 20),
+							MerkleRoot:    ccipocr3.Bytes32{1, 2, 3, 4, 5, 6},
+						},
+					},
+					PriceUpdates: ccipocr3.PriceUpdates{
+						TokenPriceUpdates: []ccipocr3.TokenPrice{
+							{TokenID: "a", Price: ccipocr3.NewBigIntFromInt64(123)},
+						},
+						GasPriceUpdates: []ccipocr3.GasPriceChain{
+							{GasPrice: ccipocr3.NewBigIntFromInt64(3), ChainSel: 123},
+						},
+					},
+					RMNSignatures: nil,
+				},
+			},
+			expReportInfo: ReportInfo{RemoteF: 123},
+		},
+	}
+
+	ctx := tests.Context(t)
+	lggr := logger.Test(t)
+	reportCodec := mocks.NewCommitPluginJSONReportCodec()
+
+	for _, tc := range testCases {
+		t.Run(tc.name, func(t *testing.T) {
+			p := Plugin{
+				lggr:        lggr,
+				reportCodec: reportCodec,
+			}
+
+			outcomeBytes, err := tc.outc.Encode()
+			require.NoError(t, err)
+
+			reports, err := p.Reports(ctx, 0, outcomeBytes)
+			if tc.expErr {
+				require.Error(t, err)
+				return
+			}
+
+			require.NoError(t, err)
+			require.Len(t, reports, len(tc.expReports))
+			for i, report := range reports {
+				expEncodedReport, err := reportCodec.Encode(ctx, tc.expReports[i])
+				require.NoError(t, err)
+				require.Equal(t, expEncodedReport, []byte(report.ReportWithInfo.Report))
+
+				expReportInfoBytes, err := tc.expReportInfo.Encode()
+				require.NoError(t, err)
+				require.Equal(t, expReportInfoBytes, report.ReportWithInfo.Info)
+			}
+		})
+	}
+}
+
+func TestPluginReports_InvalidOutcome(t *testing.T) {
+	lggr := logger.Test(t)
+	p := Plugin{lggr: lggr}
+	_, err := p.Reports(tests.Context(t), 0, []byte("invalid json"))
+	require.Error(t, err)
+}