“…The increasing attention to anticorruption practices in private and public organisations has drawn the effort of many scholars (Anagnosti et al, 2020; Cardoni et al, 2020; di Pietra & Melis, 2016; Lombardi et al, 2019; Paterson et al, 2019; Podolniy & Podolnaya, 2016). Indeed, corruption has many implications for business strategy, business model, corporate sustainability, risks management, environmental performance, environmental accounting and auditing and stakeholders' environment (Lombardi & Trequattrini, 2020).…”