This does require some communication on part of the DM and the player - the player will make an attempt to Taunt the enemy in their emote and the DM will let the player know whether or not they have succeeded, based on the enemy's CT + the player's roll result.

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This ensures that at least some damage is dealt to the enemy as an IC action to "get the enemy's attention" versus a player simply shouting at it.

 

When facing several Taunt rolls from players, a general best practice is that the highest damage-dealing Taunt roll pulls threat from the enemy to the player that has successfully Taunted it. If two players have dealt the same amount of physical damage result to the enemy with a Taunt roll, use the higher of the two d20 + modifier rolls.