A presentation of the magazine by its authors in 1933 stated that it opposed the "compromission" (compromising) of spiritual values with the established order (which Mounier called "established disorder") and aimed at denouncing their "exploitation by the powers of Money, in the social regime, in the government, in the press, etc.
[2]" Esprit opposed partial reforms and aimed at a global rebuilding of the basis of the social edifice.
It targeted as opponents "individualist materialism", claiming that the "capitalist jungle was its ultimate product"; "collectivist materialism", which linked both Communism and Capitalism, despite their oppositions, in the "same metaphysics"; and the "false Fascist spiritualism," which seemed to share the same opponents, but in reality turned towards the "tyrannic idolatry of inferior spiritualities: racist exaltation, national passion, anonymous discipline, devotion to the state or the leader" or plain "safeguard of economic interests.
[2]" The magazine posited itself for the "rebirth" of a "community of personalities," in opposing of both liberal individualism and collectivism, in one word, mass society: "Tout homme, sans exception, a le droit et le devoir de développer sa personalité."
The review criticized the systemic use of torture during the Algerian War, publishing for examples articles by Pierre Vidal-Naquet.