Streszczenie:
The paper presents the results of research on ethical attitudes of entrepreneurs based on a global survey (World Values Survey, six waves of research conducted in 2010–2014). More than ninety thousand interviews were analyzed. The most important values of the investigated entrepreneurs are family, work and religion. Less important are friends, leisure time and politics. Achieving material wellbeing in life is an essential goal, especially for people living in less developed continents. The respondents most often declared central political views. The great importance of God in their lives was pointed out by the inhabitants of both Americas and Africa. Research has shown that acts such as theft, tax fraud, corruption and non-payment for public transport are generally negatively assessed, but there are some differences in attitudes.