Русско-англо-русский юридический словарь

Best practice also dictates designation of a corporate officer and establishment a department or structural unit responsible for the prevention of corruption and related offenses. (Reuters)

Principal officers are usually responsible for managing a structural unit in a Government department. (The Irish Times)

1. Business Unit or BU refers to a division, facility or department of an organization. Notes (1): Examples of business units include retail outlets and human resource department. (BCMpedia)

business unit: a part of a company that operates as a separate part of the whole business (Cambridge Business English Dictionary)