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.