The Arthashastra, attributed to Kautilya (circa 300 BCE), covers statecraft, economic policy, military strategy, and governance. Where the Bhagavad Gita describes inner dharma, the Arthashastra describes outer dharma: how a society organizes itself, how a king governs, what security and welfare actually require.
Praja sukhe sukham rajnah prajanam cha hite hitam
"The happiness of the subjects is the happiness of the king. The welfare of the subjects is his welfare."
— Arthashastra, Book 1, Chapter 19
How Arthashastra addresses business ethics, strategy