This chapter lays the foundations of an ethics of excellence grounded in neo-Aristotelian moral philosophy. It clarifies the meaning of ethics as oriented to ends and human flourishing, distinguishing goods that are instrumental from goods that are ends in themselves, and situating virtue as the habituated strength that orders the former to the latter. Reframing business activity through Aristotle’s distinction between praxis and poiēsis, it argues that practical wisdom (phronēsis) governs managerial action, while technē guides production, and that excellence emerges when prudence orders technique. Because human action is inherently social and political, the firm is approached as a community organized around a common purpose and common good, sustained by institutional resources yet vulnerable to corruption when instrumental goods such as money, power, or prestige are treated as ultimate ends. The chapter also considers different views of corporate responsibility—Milton Friedman’s profit-centered approach, Edward Freeman’s stakeholder theory, and a neo-Aristotelian perspective rooted in justice and the common good. In this vein, it develops well-being (eudaimonia) as the measure of ethical success and proposes justice—distributive, commutative, and legal/political—along with minimum and maximum standards guided by the logic of gift as criteria for responsible business practice.