This introductory chapter explains the motivation behind the book and outlines its epistemological and pedagogical foundations. In response to the lack of a coherent panoramic view of business ethics, it provides a systematic integration of the field’s main ideas, concepts, current debates, and philosophical arguments, offering a structured framework for both academic teaching and practical application. It addresses the moral principles and practices that encompass the most relevant issues and problems of business ethics in a systematic manner, guided by a neo-Aristotelian and New Natural Law perspective that understands business ethics as a theory of justice and the common good applied to work, commerce, and society. Building on this conceptual distinction, the book establishes a threefold division of practices—organizational, commercial, and corporate—mirroring the Aristotelian account of distributive, commutative, and public justice. By articulating this preliminary framework, this book lays the foundation for a systematic and comprehensive analysis of business ethics in terms of excellence, grounded in personal virtue and the common good.