The report said Pouncey and Jerry followed Incognito's lead.
"To a great extent, Incognito dictated the culture," the report said. "We doubt that matters would have gotten so out of hand had Incognito not set a tone on the offensive line that made extremely vulgar taunting a typical form of communication."
The 6-foot-5, 312-pound Martin abruptly left the team Oct. 28. He was briefly hospitalized, and then joined his family in California and underwent counseling for emotional issues. Incognito expressed regrets about the racial and profane language he used with Martin but said it stemmed from a culture of locker-room "brotherhood," not bullying.
Martin has said he tried to be friends with Incognito. The two traded more than 1,000 text messages in a year's span, and the teasing and vulgar banter went both ways, with references to sex, drugs, violence and bawdy behavior, often in a jocular tone.
"When we asked the NFL to conduct this independent review, we felt it was important to take a step back and thoroughly research these serious allegations," Ross said. "As an organization, we are committed to a culture of team-first accountability and respect for one another."
During the investigation, Wells reviewed thousands of voluntarily produced documents, including text messages, emails and team policies, while also completing more than 100 interviews. Wells talked with Dolphins players, coaches and front-office personnel.
The report said text messages Martin sent to his parents and others before he left the team verified Martin's claim that harassment at the hands of his teammates caused him "significant emotional distress."
However, the report concluded that Martin's teammates didn't intend to drive the left tackle from the team or cause him lasting emotional distress.
"Please don't stereotype NFL players for what's going on with Miami. That type of stuff is not common in other locker rooms," he wrote.
Information from ESPN NFL Insider Adam Schefter, ESPN.com Dolphins reporter James Walker and The Associated Press was used in this report.