Research Findings: Social constructivist theories have proposed that caregivers' perceptions of children as morally responsible agents are an important factor in children's moral development. However, there is substantial variance in caregivers' ascriptions of moral agency to young children. The present study examined caregiver social conformity and reflective functioning as factors potentially explaining these interindividual differences. We presented caregivers (N = 232) with videos of young children's (age: 10 months, 30 months) moral transgressions (kicking, hitting, hair pulling) and subsequent reactions to these transgressions (moral reaction -- holding child accountable; non-moral reaction -- not holding child accountable). Caregivers rated the appropriateness of both types of reactions. Further, we assessed caregivers' social conformist attitudes and their reflective functioning abilities. Results showed that caregivers judged moral reactions to be more appropriate and non-moral reactions to be less appropriate with 30 months as compared to 10 months. Increasing caregiver social conformity related to increasing appropriateness judgments of moral reactions. In addition, increasing caregiver reflective functioning abilities related to increasing appropriateness judgments of non-moral reactions. Practice or Policy: These findings point to reflective functioning as potential supporting factor and high social conformity as potential risk factor for caregivers' and teachers' flexible and sensitive responding in morally relevant interactions in early childhood.