Narrow the topic of your business theme paper. It will be easier to write the thesis statement and the paper if you have a specific topic. For example, if you want to write about women in business, you can narrow your topic to discussing why there are fewer high-level female executives in business than males.
Write out the key elements of your business theme topic that you want to discuss in the paper. These will be used in your thesis. For example, using the above example, your business theme paper might cover how the roles of women in business have changed over the last century, reasons why women tend to hold lower positions in business and why fewer women make it to high-level executive roles.
Construct your thesis statement by including all of the key elements you wrote down. For example, the above example might translate to, "Over the last century, women have been becoming more active in business. However, due to demands on women in other aspects of their lives and the apparent lack of equal treatment of women compared to men in the workplace by male executives in power, female professionals are given fewer opportunities to advance to high level positions."