I would say

Sometime ago I translated a whistleblowing policy (procedura per le segnalazione di illeciti e irregolarità) that contained a paragraph similar to yours. Usually, these policies are formulated in too general terms because their scope is to cover as much irregularities as possible.

In the same context (segnalazione = whistleblowing) I would translate your paragraph as follows:

*There are also source of responsibility, subject to disciplinary actions and to any other competent authorities, any forms of abuse in which reporting is clearly opportunistic and/or carried out for the sole purpose of damaging the reported or other people and any other case of improper use or intentional misuse of the System.*

where a "tribunal" is not a full blown "Court of Law" "tribunale", but probably a disciplinary panel of a company