The paper entitled “The Responsibility of Commercial Healthcare Entities for the Common Good” raises the issue of the goals and operative principles of healthcare entities. These are enterprises that run their activities in the context of building the common good. The specific nature of commercial healthcare entities’ activities, on the one hand, invokes the ethos held by the medical professions, and, on the other, the need to ensure financial liquidity. The paper refers to the issues of the meaning and content of the common good, the organizational and legal framework of commercial healthcare entities, as well as the nature and scope of their responsibility for the common good.