Sustainable Development Goals (SDGs) are a universal framework established by the United Nations to address pressing global challenges such as poverty, inequality, climate change, environmental degradation, peace, and justice. Their importance in the context of business ethics and corporate social responsibility (CSR) lies in the way they provide a structured guideline for businesses to align their operations with societal and environmental well-being. SDGs emphasize that businesses are not merely economic entities pursuing profit, but also key stakeholders in promoting sustainable development, which integrates economic growth, social inclusion, and environmental protection. One of the core reasons for the relevance of SDGs to businesses is their role in shaping responsible corporate behavior. By incorporating SDG principles, companies are encouraged to adopt ethical practices that go beyond legal compliance. For instance, SDG 8, which promotes decent work and economic growth, motivates organizations to ensure fair labor practices, equitable wages, and safe working conditions. Similarly, SDG 12 on responsible consumption and production urges firms to optimize resource usage, reduce waste, and adopt sustainable supply chain practices.