The issue of “professional ethics” in the workplace has been put under the spotlight in recent years; especially several scandals have involved questionable behaviour on the part of information systems (IS) professionals. In the past years, many countries have constructively paid attention to the rules of professional ethics. Among these efforts, many acts asked for corporate information disclosures, for example, the disclosure of IS security and privacy policies. In this study, two research questions are explored. The first of these investigates the disclosure of IS security policies and perception of codes in Taiwan IS corporations. The second empirically validates a research model to understand whether the disclosure of IS security policies have any influence on the IS professionals' perceptions of codes, and in turn, how these perceptions impact their ethical and unethical conducts. Finally, the theoretical and practical implications to the management of ethics concerning information ethics are discussed.