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The aim of the article is to define the significant business ethics SMEs attitudes, quantify them and examine differences based on the legal form of the business, firm size, firm age and gender of the entrepreneurs. The starting point for this objective was empirical research conducted in the Visegrad Group (V4) in March 2024. A total of 1,056 SMEs participated in this research. The representation of the countries was as follows: the Czech Republic had 277 respondents, Slovakia had 252 respondents, Poland had 271 respondents and Hungary had 256 respondents. The main results of the research in an integrated form can be summarised in a few points. Company size has a significant influence on the formation of positive attitudes of SMEs in the field of business ethics in all V4 countries. Gender has some influence on the formation of business ethics attitudes. Research has shown that the company’s legal form and age do not have a significant effect on the formation of positive BE attitudes. The average value of positive attitudes of SMEs at the level of 75% means that there is a need to address this issue on a company-wide level. Of course, SMEs have specific characteristics that may have influenced the intensity of positive attitudes towards the defined BE statements. The intensity of positive attitudes towards the defined statements ranges from an average value of 64%, which was achieved in the Czech Republic, to an average value of 77% in Poland. The average value of positive attitudes in Hungary is close to the maximum value (75%). Slovak SMEs showed an average level of positive attitudes towards the defined BE statements of 71%. In the context of influencing the corporate management of SMEs, more attention will need to be paid to the area of business ethics