Business ethics represents an important aspect that influences each country’s socio-economic system, and is important to society, environment, and economy. The present article aims to define significant attributes of business ethics in the sector of small and medium-sized enterprises (SMEs) and compares their attitudes within the three most significant business sectors in the Visegrad Group countries (V4 countries: Czech Republic, Slovak Republic, Poland, and Hungary). An empirical study, focusing on the attitudes of small and medium-sized firms, was conducted in June (...) 2022 in Visegrad Group countries through the reputable hired company MNFORCE, using the Computer Assisted Web Interviewing research method. The total number of respondents in the Visegrad Group countries was 1,398. Statistical hypotheses were tested using descriptive statistics, chi-square, and Z-score at a significance level of α = 5%. The most important conclusion of this research is that there are no significant differences in the approach of SMEs to business ethics based on the sector in which the companies operate. Some notable differences in attitudes among SMEs in Slovakia and the Czech Republic were identified, but these were marginal. Therefore, differences in the transformation process within selected economic sectors do not impact the formation of attitudes of small and medium-sized companies in business ethics. It is evident that business ethics is significantly determined primarily by the personal characteristics of the owner/manager of the company, and the specificities of individual sectors do not influence this field. (shrink)

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme Business versus Ethics?. The authors of these commentaries seek to transcend the age-old separation fallacy :409–421, 1994) that juxtaposes business and ethics/society, posing a forced choice or trade off. Providing a contemporary take on (...) the classical question “if it’s legal is it ethical?”, David Hess explores the role of the law in promoting or hindering stakeholder-oriented purpose and governance structure. Jeffrey Harrison encourages scholars to move beyond the presupposition that businesses are either strategic or ethical and explore important questions at the intersection of strategy and ethics. The proposition that business models might be inherently ethical or inherently unethical in their design is developed by Sheila Killian, who examines business systems, their morality, and who they serve. However, the conundrum that entrepreneurs are either lauded for their self-belief and risk-taking, or loathed for their self-belief and risk-taking, is discussed by M. Tina Dacin and Julia Roloff using the metaphor of taboos and totems. These commentaries seek to explore positions that advocate multiplicity and tensions in which business ethics is not either/or but both. (shrink)