The aim is to identify goods required for the project of forming a moral community in a firm through a dialogue between Trinitarian theology and business ethics. Thinking on human community by the philosopher and theologian, Karol Wojtyla (John Paul II), is interpreted as an analogue to the relational Trinity. Just as there is both an “I-Thou” and a “We” dimension in the social life of the triune God, so in the philosophy of community provided by Wojtyla there is a reference to an interpersonal (I-Thou) and a social profile (the “We”). Wojtyla’s philosophical thought is translated into the context of the firm as moral community by associating his interpersonal principle with notions of moral friendship and good will, and his “We” dimension with a commitment to the common good. It is argued that only when moral friendships are reasonably common, and commitment to the common good quite widely established, that it is legitimate to refer to the firm as a moral community.