“…The concept of legitimacy has been deeply discussed by Bentham and Wines () and Gilley (), revealing its multidimensional complexity from the State perspective. According to Bentham and Wines (, p. 43), “Legitimacy is a composite of different elements: rules, appropriate beliefs and relevant actions,” requiring three necessary components represented by legality, normative justifiability and express consent. More recently, Gilley (, p. 501) has conceptualised legitimacy as “the ability of citizens to make autonomous judgements, the separability of political power from other types of social power and the validity of subjective views as the basis of legitimacy.” At the corporate level, however, the legitimacy perspective for anticorruption has been adopted more formally, not considering its multidimensional value (Schwartz & Tilling, ).…”