Ethical attitudes and social and psychological characteristics of business owners were analyzed. Such attitudes can be considered as a social and psychological construct as well characterized by life values that affect social conditions of doing business and features of professional self-realization. They define the personal motivation of business owners aimed at the self-actualization and ethic of decision-making at the moral-centered level. Based on ethical attitudes, organizational culture, and social capital arise in the company during management decisions. One hundred fifty-one entrepreneurs with their businesses were selected as the subject of the study. It is shown that they can make decisions at three levels of development of ethical attitudes. The first, the ego-centered level, aims to obtain a personal short-term benefit by violating moral norms. The second, conformist, involves giving up the momentary gain out of fear of consequences or gain in the future. The third level, moral-centric, is oriented towards the rejection of short-term benefit for moral reasons and the focus on favorable social consequences. Age and gender characteristics of decision-making have been identified. Entrepreneurs between the ages of 18 and 29 are mostly at the egocentric level; On conformist - from 30 to 50 years. Moral and ethical attitudes were updated in entrepreneurs who have reached the age of maturity. Women, unlike men, were more likely and more consistent in making decisions at the same level of ethical development. Based on the obtained data, psychological portraits of business owners with different ethical settings have been compiled.