Abstract
Gert offers a comprehensive and sophisticated account of the nature of morality and a strong justification of it. The starting point of the account is an analysis and clarification of what precisely a theory of morality includes and what it ought not to include. After these considerations, key concepts, which are presupposed and in part defined by moral theory, such as rationality, impartiality, goods, and evils, are decisively described and defined. Next, justifications for the moral theory espoused by Gert are posed and defended. Throughout this, key moral concepts are analyzed, and his moral theory and its role in society and societal institutions, such as government, is examined.