In this chapter, the main point will be to indicate the contribution continental philosophy offers to the practice of ethics. Here I will consider the potentially abstract sounding concept of “the other,” which has been particularly important for continental philosophy in recent years. In this chapter, I rely extensively on the work of Emmanuel Levinas (1905–1995) who is by most standards a singular author. Levinas devoted much of his thinking and writing to the unique project of developing ethics as a first philosophy. There is an excellent, full introduction online at Stanford Encyclopedia (Bergo, Emmanuael Levinas. Stanford encyclopedia of philosophy (Summer 2024). Stanford University. https://plato.stanford.edu/cgi-bin/encyclopedia/archinfo.cgi?entry=levinasw , 2019). I discovered Levinas during my doctoral training in social accounting and chose him as a source for the example of responsibility to which I suggested that managers of FTSE 100 corporations could be held accountable (Bevan, Accountability and Empire: Insights from the experience of managers in a FTSE100 firm. King’s College London, 2007). If you are reading Levinas for the first time here, it is conceivable that his views appear intense to the point of overwhelming. I found this focused tendency to exaggeration helpful in understanding and coming to terms with the problems associated with responsibility in organizations.