Unpacking top management team judgment in ethical cybersecurity disclosure: navigating transparency and confidentiality in corporate reporting across an emerging economy
Mohamed Toukabri, Abdullah AlwadaiPurpose
This study aims to examine how Saudi executives make cybersecurity disclosure decisions in a rapidly changing digital environment. Ethical principles guide these decisions. Modern ethical frameworks combine with contextual values, including Islamic notions of responsibility and harm prevention, which support balanced judgment when leaders navigate transparency, protection and regulatory expectations.
Design/methodology/approach
The research draws on 50 semistructured interviews with senior executives from finance, energy, industry, services, health care and technology. A thematic analysis supports the interpretation of ethical reasoning. Double coding, reflexive notes and sectoral comparison matrices strengthen analytical rigor.
Findings
Executives view cybersecurity disclosure as an ethical act. Transparency matters. Nonmaleficence dominates when disclosure may expose vulnerabilities. Leaders rely on responsibility, fairness and harm prevention. Islamic ethical principles reinforce these choices across all sectors. The Chief Digital Officer plays a central mediating role between technical, regulatory and stakeholder demands.
Research limitations/implications
The study focuses on one national context and one category of actors. Broader multistakeholder research is needed to deepen understanding.
Practical implications
Organizations benefit from ethical disclosure frameworks, stronger governance structures and training on ethical risk communication. Integrating Islamic ethics enhances legitimacy, coherence and trust.
Originality/value
The study provides one of the first empirical analyses showing how ethical and Islamic principles jointly guide cybersecurity disclosure in an emerging market undergoing rapid digital transformation.