This research investigates the levels of organizational ethics (OETH) among knowledge workers (KW), using their work information and communication technologies (ICT) with their executive position (supervisor/subordinate), in regional enterprises in Poland before and during the COVID19 pandemic. We analyzed levels of OETH and its three dimensions as organizational optimism (ETO), corporate social responsibility (CSR), top management action (TMA). We conducted our study twice, using an online survey among 137 KW before and 127 KW during a pandemic, combining random and snowball sampling to select data. We used multivariate statistical methods such as analysis of variance and causal moderation analysis to estimate the indirect effect of gender, the effect of the pandemic, as well as their interaction in the relation between position and OETH and its subscales.. Our findings show superiors manifested higher levels of OETH assessment than their subordinates, especially before the pandemic. Both groups displayed a pessimistic and low level of OETH, especially ETO, before the pandemic, and on the contrary, increased significantly to an average level during the pandemic. Gender and the pandemic affected the levels of OETH and occurred to be moderators of the considered relationship.