Th e subject of the article is a refl ection on the phenomenon of the institutionalization of ethics in organizations. Th is process takes various forms, the most popular of which are ethical programs of companies. Th e aim of the article is to confront theoretical assumptions that defi ne patterns of ethical programs with motivations of companies that implement them. An analysis of possible motivations was carried out. Th e assumption was made that the reason for introducing ethical programs determines its detailed solutions and aff ects the effi ciency of its functioning.