In the article the author analyses the importance of responsibility in manager's ethics. On the assumption of responsibility as necessary part of personal integrity the author presents and justifies close connection between the positive responsibility and the ethics of human engaged in business activity. Long time ago philosophers have discovered that responsibility originates from human connections and relationships. Therefore managers should feel their responsibility not only to every human but also to every living being. But usually they say that there is no spirituai justification for moral behaviour in business. They consider the ethics important only if it can help them making profit. The author claims that original positive responsibility justifies moral behaviour in business and guarantees that uniqueness of life and human experiences is important from the economic point of view.