This chapter sets out the normative foundations on which the book is based. It starts by defending the case for the ‘pervasiveness’ of morality: no social sphere is ‘beyond’ morality, even if there is some degree of institutional ‘division of labour’. Next, it states and explains the moral norms this study is based on: the norm to respect all individuals as moral equals, and norms about the avoidance of individual harm, and about avoiding contributing to collective harm. These norms lie within an ‘overlapping consensus’ of different moral theories and worldviews. In pluralist societies, we should focus on such a consensus—even if it may sometimes be hard to delineate—when reflecting on the moral dimensions of organizations.