A famous and frequently quoted sentence by Max Weber states: “Interests, not ideas, directly govern the actions of people. However, the ‘worldviews’ created by ‘ideas’ have often determined the paths in which the dynamics of interests propelled action.” Recent sociology, however, has not done justice to this principle. Values and their effects are either assumed to be given (as in the case of Talcott Parsons) or considered entirely irrelevant (as in Rational Choice and System Theory). Extensive empirical research on values has yielded many results but has largely lacked a theoretical foundation, making its findings often contestable. Weber himself provided only unsatisfactory answers regarding the relevance of values: The decision for specific values is a purely individual matter, and there is an irreconcilable struggle between different values. This book comprehensively examines this issue for the first time in sociology and finds a new, constructive, and explanatory solution - drawing on authors such as Immanuel Kant, George H. Mead, and Raymond Boudon. It is utilizing considerations from philosophy, social theory, and empirical social research, as well as incorporating historical struggles for the recognition and enforcement of values. It can be determined that there are fundamental societal values, that their number can be clearly defined, and that there is not necessarily conflict between them, but rather complementarity. With these theses and findings, this book can be regarded as a new sociological standard work. It is also of fundamental importance for students and researchers in many other humanities and social science disciplines.