Corporate managers utilize numerous types of information and data to conduct business activities and make decisions. When managers record, report, and distribute such information and data, they evaluate the potential impact of their actions on their organization, colleagues, and themselves from both ethical and legal perspectives before taking action. In making such judgments, managers will primarily consider company policies and practices, and when these are insufficient, they will act based on their own subjective judgment and experience. However, managers' judgments and their criteria often lack consistency, and because personal subjective values and interests frequently intervene, one cannot expect consistent ethical and legal judgments regarding managers' information handling. Therefore, this study focuses on examining managers' ethical judgments and attitudes toward general information handling behaviors. Specifically, this study investigated how managers' judgments of various types of hypothetical information handling situations differ by industry, age, educational level, and job experience. A total of 252 managers working in finance, manufacturing, and distribution industries were surveyed. The results showed that, first, managers' judgments regarding information handling situations differed according to industry, age, educational level, and job experience, with the degree of difference being highly varied. Among the four variables, educational level was found to have the most frequently significant effect on managers' judgments. Second, managers often confused ethical responsibility with legal responsibility regarding information handling situations, and they tended to make irrational judgments when the presented information handling situations conflicted with their own interests or reflected their own positions. In particular, they exhibited highly ambiguous attitudes even toward illegal acts such as the disclosure of trade secrets or customer information. The academic significance of this study lies in the fact that it is the first to investigate managers' ethics and legal compliance awareness regarding common information handling behaviors that frequently occur in the course of business activities, rather than examining managers' (office workers') ethical awareness of computer crimes and computing resource utilization, which has been previously studied. Through this study, the level of ethics and legal compliance awareness of general employees who handle various types of information and data can be gauged, enabling identification of vulnerable areas in information ethics. The accumulation of research on such topics is expected to contribute to the development of policies, guidelines, and educational materials necessary for cultivating sound awareness of information handling among employees.