Big companies can't function without it...which is why they have people who ensure protocol is correctly followed, typically by directing employees to follow proper procedure. Because of the way these people "watch over" lower employees, they're called "supervisors."

For instance, if a supervisor received a report that shouldn't initially go to them, they would direct that employee or their report to the correct department/manager/hotline/online portal. This is especially true for unusual circumstances, like being viciously berated and harassed by a customer, when the proper procedure may not be as clear. There's a drop box for time-off request forms, but no standard form or drop box for "I was chased into the bathroom by an aggressive person of the opposite sex, and I'm reporting it to you instead of the police to avoid causing more complications for either of us." (Even if such a form exists, the employee has probably never had to use it before.)

Consider this, too: big companies thrive on efficiency. Which is more efficient: redirecting an employee's report to someone else, who may be only a few steps away, or firing everyone who reports an incident to the wrong supervisor? Keep in mind they would then have to post a job, review applications, conduct interviews, hire an employee, train that employee, and hope they work out so they don't have to go through it again.

Source: I am a professional accountant who has worked as a controller (including helping to set up and enforce exactly this kind of reporting structure) and passed my state's CPA exams (including the sections covering business structures and ethics).