Book excerpt: This book presents a selection of articles with focus on the theoretical foundations of business ethics, and in particular on the philosophy of management and on human rights and business. This implies identifying and discussing conflicts as well as agreement with regard to the philosophical and other foundations of business and management. Despite the general interest in corporate social responsibility and business ethics, the contemporary discussion rarely touches upon the normative core and philosophical foundations of business. There is a need to discuss the theoretical basis of business ethics and of business and human rights. Even though the actions and activities of business may be discussed from a moral perspective, not least in the media, the judgments and opinions relating to business and management often lack deeper moral reflection and consistency. Partly for this reason, business ethicists are constantly challenged to provide such moral and philosophical foundations for business ethics and for business and human rights, and to communicate them in an understandable manner. Such a challenge is also of scientific kind. Positions and opinions in the academic field need to be substantiated by thorough moral and theoretical reflection to underpin normative approaches. Far too often, business ethicists may agree on matters, which they approach from different and sometimes irreconcilable philosophical standpoints, resulting in superficial agreement but deeper-lying disagreement. In other cases, it may be of high relevance to identify philosophical standpoints that despite conflicting fundamentals may arrive at conclusions acceptable to everyone.