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

Abstract

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.