"Responsibility for that larger picture lies with CA and not just the players held directly responsible for the appalling incidents at Newlands [in South Africa]", the report said.
Australian cricket was rocked earlier in the year after TV cameras spotted young batsman Bancroft using sandpaper to attempt to damage the condition of the ball in a Test match against South Africa.
"Common sense, common decency, basic fairness, proportionality and natural justice demand that the punishment is reduced".
However, as per the cultural report, Cricket Australia has also played its hand in the ball-tampering scandal.
The governing body on Monday revealed the findings of an independent organisational review, which was conducted in the wake of the ball-tampering fiasco in South Africa in March.
There is a feeling around the game that the only way Cricket Australia will bend on their current opposition to lessening the ball-tampering suspensions is if Chairman David Peever is ousted by the State boards, who would have to summon the courage to rise up against him.
"People report a high level of satisfaction with regard to the manner and speed in which CA responded to events in Cape Town", the review says.
Dyer said this "new evidence" should have an impact on the trio's bans and, given the sanctions were handed down without knowledge of the wider picture, they should be recalibrated.
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Smith, Warner and Bancroft have each missed three Tests and been sidelined for six months.
And as ABC's national sports correspondent Mary Gearin pointed out when the scandal broke, Australia's cricketers enjoy a unique place in the affections of their fans.
Australian cricket has been regularly criticised for its win-at-all-costs mentality.
The scathing 147-page report, which was produced by the Ethics Centre, a specialist Australian consultancy firm, concludes that the governing body has operated under a command and control structure where only results matter and where... "It's a shame how it got to the point that it did but I guess the authorities let that happen", he added.
"We would obviously hope to receive more responses than that", Roberts said this morning.
They have rejected a recommendation to allow players to not participate in Twenty20 cricket, however.
Despite only weeks ago saying goodbye after 17 years in the top job, James Sutherland escaped on Tuesday with barely a mention on a day when it was decreed he had overseen a poisonous culture.
CEO Alistair Nicholson said ACA is not condoning the actions of the three players but that their sentences need to be reviewed.
After more than a year of bitter feuding, CA and the ACA have been encouraged to have a "constructive working relationship", and told to begin this process within 30 days.