Business ethics frameworks can be employed to help ascertain how businesses should act in morally ‘correct’ ways (normative ethical theory), as well as whether or why businesses do or do not enact their responsibility(ies) (descriptive ethical theory). In this vein, the concept of business ethics is not restricted to single business entities in and of themselves, but further extends to encapsulate the stakeholders that are involved in, and implicated by, (un)ethical business practice and decision-making. In this entry, we consider the conceptualization and application of business ethics, types of business ethics theory, and opportunities for business ethics going forward. We project a number of scenarios that implicate the future role of business ethics within the business and management literature and other fields, such as CSR and sustainability. Business ethics is well placed to help ground the corresponding surge of new scholarship around fundamental questions about harm, freedom and choice.