This study investigates how a globally-oriented, developing country enterprise formulates and implements ethics strategies, policies and behaviours with respect to its stakeholders, and how the case company discloses and utilises its ethics strategies, policies and behaviours to gain competitive advantage and create stakeholder value.
Kumarasinghe, S., Peiris, I. K., & Everett, A. M. (2021). Ethics disclosure as strategy: A longitudinal case study. Meditari Accountancy Research, 29(2), 294–323. https://doi.org/10.1108/MEDAR-01-2020-0669