In the modern business great importance is brought to customers and public opinion. Entrepreneurs more then ever think about business ethics and her application primarily aiming to develop a positive image in the eyes of consumers and to achieve better position on the market. Opposed to industrial economy, main characteristics of market economy are physical and financial capital, and in todays economy capital is intangible and consists of image of the company, brands, connections with partners, customer relations and of knowledge and skills of employees. By accepting the image as a powerful tool of communication with people in order to achieve the targeted behavior, image management has become an important part of strategies. Companies are aware that ethical strategies and ethical behavior are significant ingredients for good business because reputation and long-term prosperity in relations with customers, suppliers, employees, investors and society as a whole depends on it. Correct system of planning, along with ethical principles, has crucial importance in directing human and other resources in future business activities of the company. There are different causes of immoral behavior in business world, sometimes causes lie in the human individual and come from his attitudes toward money or other material goods, restriction can come from the system of organization or the external environment. In a case of state-owned companies where we have citizens, politicians and managers, control and strengthening ethical practices represent special challenges. There are many mechanisms and means of regulation of ethics but the strongest influence have pressure groups which are not stopping by removing the immoral behavior but insist also on the change in operating strategy. One of the most popular forms of unethical business is corruption which is in the developing countries so present that either makes it difficult or it totally disables business planning. Business culture in Croatia is on very low level of development and that is the reason many companies today are faced with the non-motivation and insufficient expertise of employees, customer dissatisfaction and lack of liquidity, lack of defined business processes and much more. All of that creates an atmosphere of pessimism and hopelessness. Condition and regulation of business relations and market behavior of our country largely depends on the political situation. There are many cases that confirm unethical business in Croatia.