A moral service or moral services are no different from any other kind of services in a market. People adopt behaviors perceived a moral because there are social rewards for adopting these behaviors and there are social costs for not adopting them. The value of moral behavior is as subjective as the value of two pieces of artwork at an auction. There is no objective value of it in my opinion and it's subjective left up to the perceiver to determine how much a moral behavior is worth (or immoral behavior costs).

So when you say "real goods" you mean tangible? Moral behaviors are real because people value it. People prefer to shop at businesses which they perceive to be moral. People dislike immoral behavior.