This paper explores the ontological relationship between descriptive and normative by drawing on the perspectives of Ludwig Wittgenstein and Martin Heidegger. Through Wittgenstein’s concept of “grammar” and Heidegger’s notion of das Man, we see that normativity shapes human perception and interpretation, making descriptive neutrality unattainable. Descriptions are always informed by norms and norms evolve by descriptions. This intertwined relationship has significant implications for business ethics, since ethical conflicts can now be reframed as lack of normative references. Ultimately, the paper proposes a perspective of moral perspectivism.
