As I see it all good is derived from whether or not it hinders or helps mind. Something is good if we find it pleasurable, healthful, or otherwise helpful, and all of those things are that which expand and support the mind and the life that creates it.
A universe without creatures intelligent enough to appreciate it may as well not exist. Without someone to say “Hey, look at that” what is the point of anything?
As a favorite author of mine once wrote, “The sum of all religon is the commandment Thou shall not disfigure the soul.”