The aim of this paper is to examine the extent to which the theory of planned behaviour (TPB) can facilitate our understanding of ethical intentions and behaviours among business leaders in low-income country contexts. An ethical decision-making framework based on a combination of social norms and ethical codes not only serves as the pillar for ethical work but also imposes positive changes within organisations, providing them with a core principle to practice in difficult settings like Syria. The current study proposes a mediation model through SEM, based on the results from a large-scale survey study conducted in firms among 200 business leaders working in international companies located in Aleppo and Damascus. The results reveal that subjective norms and codes of ethics positively influence ethical intentions, which in turn predict ethical decision-making behaviour.