Due to limited financial reserves, young companies are generally more susceptible to environmental influences. The entrepreneurial situation is characterized by increased uncertainty, and there is still a lack of an established corporate culture. In this context, financial and operational pressure often intensifies the willingness to seek primarily practical solutions. Kim Oliver Tokarski highlights the importance and relevance of corporate ethics in young companies and explains the underlying values and attitudes as well as the ethical positioning of entrepreneurs in these businesses. A broadly defined theoretical elaboration presents both philosophical and economic lines of argument and connects them with each other. Subsequently, the results of an empirical study are presented.