EN
Looking for anthropological foundations of business ethics that has been fruitfully developed by Wojciech Gasparski for years, man as acting subject may be pointed out. The actor must remember, that value of his/her activity depends on his/her efficiency and ethicality. Therefore, an acting man should be endowed both with praxiological and ethical competence (first of all ability to distinguish good and bad, objectivity, integrity, impartiality). Man acts according to practical situations and facts chosen in regard to values. In actions, he/she saves satisfactory facts and opposes non-satisfactory facts. It seems, however, that appeal to values in action is possible only due to proper personal structure of acting subject, necessary for achieving noble goals in efficient way.