This study investigates how individual-level moral orientations—such as honesty, fairness, responsibility, and trustworthiness—scale upward into collective outcomes that drive operational efficiency, strategic resilience, and long-term value creation.The chapter adopts a conceptual and integrative review approach, drawing from classical philosophy, business ethics, organizational behavior, and contemporary cases. It synthesizes theoretical foundations, empirical findings, and illustrative case studies to identify mechanisms linking moral capital to value creation. The analysis demonstrates that moral capital enhances both operational and strategic performance. At the operational level, it reduces monitoring costs, fosters collaboration, and supports crisis responsiveness. At the strategic level, it strengthens organizational reputation, builds stakeholder trust, improves resilience, and sustains competitive advantage. The absence of moral capital often converts other intangible resources into liabilities rather than assets.