SDGs are essential within the paradigm of sustainable development. They not only reflect the ideology of economic, social and environmental priorities in a balanced manner, but also contain specific measures for achieving them. These measures are multiple and diverse. However, not all of them are truly understood so far. This is especially true for PPP, which is the innovative tool of an interaction between governments and business. With regard to research needs, there is clearly a lack of data and critical reviews of PPP as a means of achieving SDGs. The intention behind this study is to test the hypothesis that PPP can be considered as the key means of SDGs implementation. The study reveals that PPP has features that guarantee its real contribution to achieving SDGs. Meanwhile, PPP should not be regarded as the only way to achieve SDGs. The recommendations concerning national strategies and international cooperation to achieve SDGs through PPP are proposed.