A Foundation for Living Ethically presents a distinctive approach to ethics for use as a practical companion for living, in personal, social, professional and business contexts. It provides a perspective on the nature of persons that leads to a foundation of five core human values. This is combined with a definition of ethics from Albert Schweitzer, couched in terms of consideration for the well-being of others and the natural world.

The book is presented as a series of conversations between two people, in which they discuss the fundamental questions about ethics, such as why people behave unethically, and why they behave ethically. What is the relationship between ethics and success? Between ethics and happiness?

The author is not out to prove that this approach is true; rather, his framework is intended to be both plausible and helpful. He maintains that, in a difficult world, it is worthwhile to seek to live ethically.