This second edition of the Handbook of the Philosophical Foundations of Business Ethics expands its scope to include a broader spectrum of philosophical theories and corresponding political perspectives. The handbook thereby aims to encourage meaningful dialogue across political divides and enrich public discourse.

Retaining its status as the go-to interdisciplinary reference handbook in the field of business ethics, it includes articles by notable philosophers and economists who examine fundamental concepts, theories, and questions in business ethics, such as basic theoretical foundations of business ethics, including the morality of free markets, philosophical foundations of stakeholder theory, and critical theory. The handbook covers numerous special topics, such as the philosophy of work, the philosophy of management, and theories of inclusivity and diversity. It also covers historical and philosophical positions, as well as a variety of religious and cultural foundations.

Christoph Lütge is Full Professor of Business Ethics at Technical University of Munich (TUM) and the Director of the TUM Institute for Ethics in Artificial Intelligence (IEAI). He is Distinguished Visiting Professor of Tokyo University and has held further visiting positions at Harvard, Taipei, Kyoto, Stockholm and others. He has a background both in philosophy as well as information studies, having taken his PhD at the Technical University of Braunschweig in 1999 and his habilitation at the University of Munich (LMU) in 2005. In 2007, he was awarded a Heisenberg Fellowship by the German Research Foundation. He has published extensively on business ethics, including his books “AI with Integrity: At the Intersection of AI Ethics and Business Ethics” (Springer, 2026) and “Business Ethics: An Economically Informed Perspective” (Oxford University Press, 2021, with Matthias Uhl).

Marianne Thejls Ziegler is a research associate at the Chair of Business Ethics at the Technical University of Munich (TUM). She completed her PhD at Copenhagen Business School (CBS). Her research addresses the ethics of digital technologies, corporate social responsibility, and foundational questions in business ethics, including work on integrity. Together with Christoph Lütge, she has examined the ethical dimensions of virtual work environments. Through her article "Critical Intuitions in Stakeholder Theory and Political CSR: The Effect of Identity Constituting Values on the Dynamics of Business Ethical Debates" (Humanistic Management Journal, 2025), she has contributed to the debate on tacit premises of business ethics.