This book investigates whether the concept of corporate strategy can be reconciled with human flourishing or if it has become an instrument that inherently denies such potential. Daniel R. Gilbert Jr. utilizes a philosophical framework, drawing upon Nietzschean concepts of twilight and relevance, to challenge the traditional utilitarian approach to strategic management. He argues that the current application of corporate strategy often obscures the ethical dimensions of organizational life, necessitating a critical re-evaluation of how corporations define their purpose and impact on human stakeholders.

Scholars and practitioners in the field of business ethics recognize this work as a significant contribution to the philosophical foundations of management theory. Readers frequently note the academic density of the prose, which requires a strong background in both ethical theory and strategic management to fully synthesize the author's arguments.