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Based on the long-standing work of the Global University Alliance and its members, ontology is introduced for the business domain. This 'business ontology' incorporates all the constructs that can be found in the most popular business standards and frameworks. The business ontology's research and development journey is detailed; in terms of the how the research and findings came about, including the underlying academic design science that is informed by practitioners' industrial experiences. It explains the value of ontology, from which the need for the business ontology can be justified and gives it presence in business practice. The paper concludes with a discussion on the ontology's present status and future potential.