Ethics disclosure as a strategy: Evidence from a longitudinal case study


  • S. Kumarasinghe University of Otago, Dunedin, New Zealand
  • I. Pieris Open Polytechnic, Lower Hutt, New Zealand
  • A. M. Everett University of Otago, Dunedin, New Zealand


This paper contributes to discussion within the Journal of Business Ethics regarding reputation
building by contemporary business organisations. Based on numerous contributions from
previous research, this study provides a longitudinal case study about a tea producer from a
developing economy, one of the country’s largest exporters, that is targeting a global market.
The firm established a solid reputation and good stakeholder relationships by consciously
adopting ethical business practices inherent in the owner’s family and religious values. Applying
Spiller’s (2000) framework for ethical business practices, this research analysed data collected
in a series of interviews and a content analysis of company annual reports and sustainability
reports covering 2010 to 2016. The findings are discussed in light of their theoretical and
practical implications, identifying areas for future studies.
Keywords: Reputation building, ethical business practice