Companies are not only economic but also political actors. Above all, contrary to popular belief, they are also moral actors, meaning they are fundamentally capable of taking a moral stance, even if they rarely do so in practice. This gives rise to a political and moral obligation: Human rights are considered a moral and legal standard for companies as well, and their actions, and even more so their inactions, must be measured against this. Christian Neuhäuser demonstrates with impressive philosophical means and through prominent examples of corporate actions how and to what extent companies can be held morally accountable. This has far-reaching philosophical, ethical, and not least political consequences.