In the last few years, some attempts have been made to overcome the di
sparity between environmental ethics and business ethics. However, as
the situation now stands the various positions in business ethics have
not incorporated any well-developed theoretical foundation for enviro
nmental issues, and conversely, environmental ethics is failing to cap
ture an audience that could profit greatly from utilizing its theoreti
cal insights and research. In this paper, we attempt to provide a unif
ied conceptual framework for business ethics and environmental ethics
that can further the dialogue that has recently begun, perhaps bringin
g it to a deeper theoretical level.