English: This article points out the importance of business ethics and the guidelines needed
by Christian business people for participating in business activities. For this reason
theological guidelines are provided for business activities. Section 2 focuses on three
key concepts, namely man as manager of God’s property; the central love command and
the religious conviction of man. Section 3 argues that no business ethics can exist without
understanding the role of compromise in daily life. Section 4 discusses two case
studies against the background of values for business ethics. The article concludes
with three important guidelines for business ethics.