This screenshot displays the rules Disqus uses to manage comments. You can click on the image to see a larger version of the screen shot.

Please note that we will update the restricted words over time. We will not be providing the list here.

Any commenter can flag a comment that they deem inappropriate – just click the flag image on the right side of line with your Disqus id. The rule above specifies that once three different users flag a comment it is not displayed. It is not clear if that means it is send to the Pending bucket.

The Disqus GIF Picker is a built-in commenting feature that integrates a searchable library of animated images directly into the text formatting toolbar. Created through a partnership with GIPHY.

And just because it says links are allowed, there is some (unknown to the Admins) AI logic that is used to determine if links should be sent to Pending or Spam. Note that one trigger for comments with links to be sent there is if the comment has no other text than just the link (known as a Bare Link).