The author presents one of the solutions how to evaluate business decisions ex ante as a contribution to achieve sustainable growth of the economy and human progress. He defines the decision−maker’s attitude as ethical who selects the objectives and methods of its achievement, aiming at common good (subjective ethics) and the result of a decision which contributes to the same (objective ethics). Indicates the sources which have formulated the criteria of common good among others the Second Vatican Ecumenical Council, Pastoral Constitution Gaudium et Spes, Encyclical Letter Centesimus annus of the Supreme Pontiff John Paul II, the United Nation and resolutions of the European Union. Describes the nine variants of relationship between rationality of consequences for the addressee of decisions taken at different attitude (intentions) of the decision makers – named as “Matrix of 9 evaluation fields: Decision−makers – Stakeholders”. This general systematic of relations can be helpful as well at the stage of making decisions as in evaluation. Application of the “matrix” in six enterprises has proved this concept. The benefits of stakeholders in the enterprise with higher ethicality were significantly higher than in the enterprise with lower.