Abstract
In the pages devoted to the ‘Idea of the Good’ in the Science of Logic and in the Encyclopedia of the Philosophical Sciences, Hegel analyzes the relationship between practical rationality and reality, and in this way develops a form of philosophical analysis that today we would call ‘metaethical’. The aim of this paper is to explore this interpretative hypothesis, in order not only to shed light on extremely complex and still little studied texts, but also to demonstrate their possible contribution to the contemporary ethical debate on the problems of realism and cognitivism.