| Bill Frederick?s work calls on business ethicists to consider religion as well as nature. Because there are naturally wired religious impulses in human beings and because of the fairness of including normative approaches meaningful for business people, Frederick suggests that the ?R? in CSR4 should represent religion. This article takes up the theme in terms of the emerging field of naturalist theology, particularly (although embryonically) as stated by theologian Paul Tillich. Doing so creates (a) connections between ?God as Life? and nature and (b) linkages of the notions of symbol, culture, and transcendence. In addition to avoiding the socalled ?naturalistic fallacy,? this integration can foster ethical business behavior. |