Topic and Format "Justification and Application: Bridging the Gap in Business Ethics" Most experts in Business Ethics would agree that “Business Ethics” is more than “business + ethics.” Indeed, Business Ethics can neither be limited to the business case or purely descriptive approaches nor does it merely concern “the moral points of view” of normative ethics. What seems to be important is to capture the relationship between “business” and “ethics.” As Georges Enderle (2015) points out in his introduction to the recent TABEC book: “The two dimensions [the descriptive-explicative and the normative-ethical dimension] of the subject matter should be distinguished; but they should not be split into two separate realities as if business and economics were one world and ethics another”. TABEC 2016 at the University of St.Gallen intends to elaborate on this relationship between “business” and “ethics”, between the “is” and the “ought to be,” between the (practical) “application” and (moral) “justification.” In the conference, we will deal with this (broad) research question. We are interested in various approaches: (purely) conceptual/theoretical and existing or new approaches; empirically based or case-study-oriented, we will deal with concrete issues (such as human rights, ecological issues, gender issues, etc.), which can include historical as well as current debates, we will discuss the conference topic on the micro, meso and macro-level. TABEC’s main goal is to foster dialogue between North American and European Business Ethics scholars on the topic of interest. Every participant will submit a research papers which will be disposed prior to our meeting, since the time for presentation of the papers will be limited to 20 minutes. In addition to the presentation of the conference paper, each participant will be asked to give a “formal” commentary on one other presentation (5 minutes) to open up the following discussion. Previous reading of the papers and this time frame create space for what is most important at TABEC: a deep and fruitful discussion of the papers (20 minutes each). We will have a total number of about 20 sessions plus a final discussion. For the final session we will invite four “observers” that will prepare the final discussion between the participants. Therefore, they will share with us their observations on possible lines of attack of presentations.