Purpose Western business ethics frameworks, such as utilitarianism, deontology, virtue ethics and stakeholder theory, guide ethical reasoning; however, ethical failures within organizations remain a widespread phenomenon. This study aims to address this gap by integrating Buddhist ethical philosophy, specifically the Eightfold Noble Path, the Four Noble Truths and Vipassana meditation, into Western business ethics to strengthen ethical leadership and organizational decision-making. Design/methodology/approach This study adopted a conceptual and theory-building methodology for this research. Based on the existing literature on Western business ethics and Buddhist ethics, the authors constructed an integrative framework that identifies key Buddhist concepts, including mindfulness (sati), equanimity (upekkhā), ego reduction (anattā) and discernment (paññā). Findings The authors argue that Buddhist concepts of ethics act as mediating processes that enable external expressions of ethical behavior to emerge from the development of internal awareness. These processes enhance ethical sensitivity, reduce ego-driven bias, regulate emotional reactivity and strengthen moral motivation. This study developed a Contemplative Ethical Systems Framework (CESF) with four propositions explaining how Buddhist practices reinforce rule-based reasoning, outcome evaluation, virtue development and stakeholder-oriented decision-making. Research limitations/implications As a conceptual study, this framework has not been empirically tested. Future research should validate the propositions across organizational contexts using system-oriented, behavioral or longitudinal designs. Practical implications This study integrates mindfulness practices into organizational ethics systems and presents practical guidance on ethics management, leadership development, governance and corporate social responsibility. Originality/value The authors propose to advance the business ethics literature by offering a process-oriented and cross-cultural framework that integrates inner moral development with rational ethical reasoning.
Jamadar et al. (Mon,) studied this question.