The article is devoted to the search for effective methods for developing critical and analytical thinking, the formation of moral guidelines and value systems in students based on the analysis of ethical principles in advertising and business using the concept of Carroll's pyramid. As a result, a comprehensive methodology was developed that combines pedagogical, ethical and business aspects. The research is based on the integration of knowledge of pedagogy, ethics and the theory of social responsibility of business. Case analysis methods, project activities and discussion platforms are used. This methodology was tested in the classroom, the results showed the effectiveness of the proposed approach in the formation of students’ value system. The proposed approach contributes to the education of socially responsible citizens. The study contributes to the development of methods for forming value orientations of the younger generation. The outcomes of the work can be applied in pedagogical practice to enhance the quality of moral education for schoolchildren in both basic and supplementary education.