This study aims to develop a measurement of business ethics disclosure in public companies in Indonesia. The research method used a quantitative approach with primary and secondary data types. Primary data was obtained by questionnaires, interviews, and focus group discussions consisting of 74 respondents from regulators, academics, and practitioners.  Secondary data totaling 92 were obtained using non-probability sampling techniques extracted from annual reports and sustainability reporting of companies listed on the Indonesia Stock Exchange in 2019-2020. Data analysis used validity, reliability, weighted index preparation procedure and paired simple t-test. This study developed 6 clusters consisting of 74 weighted indexes of business ethics disclosures. The findings have a theoretical contribution to the development of the concept of disclosure in the accounting conceptual framework. Practical contributions provide information to stakeholders about business ethics disclosure items that can be used as indicators of the level of ethical commitment to business processes, risk, corporate social responsibility, as well as consideration for the government to make regulations that can encourage companies to disclose business ethics.