The Nigerian economy is a significant player in Africa’s business landscape, with substantial contributions to regional and global markets. Understanding sustainable development within this context is crucial for fostering long-term growth. Theoretical synthesis and qualitative analysis of existing literature on sustainable development and business ethics in Nigeria. The theoretical framework underscores the importance of aligned business strategies and supportive regulatory environments for achieving sustainable development goals in Nigeria's business sector. Policy recommendations include increasing subsidies, enhancing public-private partnerships (PPP), and implementing targeted educational programmes on corporate social responsibility (CSR).