In my tantra-yoga tradition morality is tightly related to dharma and spiritual progress.
We believe that every living being is moving from crude to subtle towards spiritual liberation.
In order to do so a living being needs to be able to thrive, it needs food, shelter (proper living environment), freedom of expression etc.. Usually the natural circumstances will provide these.
The living beings evolve through clash and cohesion, through overcoming countless problems.
So what is an immoral act or thought against a living being?
It is the thought of or actually performing an act to hinder the natural progress of another living creature.
E.g. if you have enough beans, soya cheese or nuts to survive, killing a cow is an immoral act because you are ending the life of that cow withouth any need to do so.
But if you would die of starvation yourself, the killing of that same cow would be a moral act, because your own consciousness is more evolved and hence more important to save than that of the cow.
Or if you lie to a member of the communist party about the where-abouts of a refugee, that is a moral act because you are protecting someone's chances to thrive.