In order to explain some relevant features of major contemporary companies, we need concepts which are usually employed in the study of religion. Moving from a renowned view espoused by Emile Durkheim, Professor Azzoni suggests that since big companies are subjects of general social relevance, they also develop religious practices and values. As a living case of corporate religion, the article analyses the Johnson & Johnson’s Credo and suggests that it is the ground of the invention of a tradition. It also deals with the development of the Credo and the complex history of its influence (Wirkungsgeschichte). In the last section, the author examines the normative force of the Credo, by analysing the managerial decisions of Johnson & Johnson and American case law.