This study aims to conduct empirical testing of the effect of social contracts identified as mutual relationship, mutual trust, mutual benefit, mutual contribution, and service level agreement on the disclosure of cybersecurity ethics. Integrative Social Contract Theory is used to explain the effect of a company's social contract with stakeholders who have important power in the business community. The novelty of this study is to offer a symbiotic business model of mutualism, independent variables with new measurements and the development of a cybersecurity ethics index. This study used multiple linear regression analysis on panel data over five years of observation. Observations were made on companies in the financial services, transportation services and telecommunications services sectors listed on the Indonesia Stock Exchange. The results of this study provide empirical evidence that mutual relationship, mutual trust, mutual benefit, and service level agreements have a positive influence on the disclosure of cybersecurity ethics by companies, while mutual contributions have no effect. This research is expected to provide input to relevant parties to be able to recognize potential risks and important determinants that can affect the level of cybersecurity ethics disclosure.