Artificial Intelligence (AI) has become a foundational driver of digital business transformation. As AI systems increasingly influence strategic operations, workforce structures, financial decisions, and customer experiences, ethical concerns around bias, transparency, privacy, accountability, and autonomous decision-making have become critical. Current corporate AI deployments often lack standardized ethical frameworks that balance innovation with responsible design and governance. This study proposes the Business-Oriented Ethical AI Framework (B-EAIF) synthesizing ethical principles, regulatory guidelines, and enterprise governance mechanisms. The model includes five layers—Foundational Principles, Ethical Risk Assessment, Governance Controls, Implementation Protocols, and Monitoring & Accountability. The paper contributes to responsible AI discourse by connecting ethics theory, business strategy, and regulatory trends.