diff --git a/CHANGELOG.md b/CHANGELOG.md
index e8ebb918ae2..2ca16223768 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -16,10 +16,12 @@ This project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.htm
   This module is unstable and breaking changes may be introduced.
   See our [versioning policy](VERSIONING.md) for more information about these stability guarantees. (#5629)
 - Add `InstrumentationScope` field to `SpanStub` in `go.opentelemetry.io/otel/sdk/trace/tracetest`, as a replacement for the deprecated `InstrumentationLibrary`. (#5627)
+- Zero value of `SimpleProcessor` in `go.opentelemetry.io/otel/sdk/log` no longer panics. (#5665)
 
 ### Changed
 
 - `Processor.OnEmit` in `go.opentelemetry.io/otel/sdk/log` now accepts a pointer to `Record` instead of a value so that the record modifications done in a processor are propagated to subsequent registered processors. (#5636)
+- `SimpleProcessor.Enabled` in `go.opentelemetry.io/otel/sdk/log` now returns `false` if the exporter is `nil`. (#5665)
 
 ### Fixed
 
diff --git a/sdk/log/simple.go b/sdk/log/simple.go
index 8b6c34dc080..cf7c315a62d 100644
--- a/sdk/log/simple.go
+++ b/sdk/log/simple.go
@@ -12,6 +12,8 @@ import (
 var _ Processor = (*SimpleProcessor)(nil)
 
 // SimpleProcessor is an processor that synchronously exports log records.
+//
+// Use [NewSimpleProcessor] to create a SimpleProcessor.
 type SimpleProcessor struct {
 	exporter Exporter
 }
@@ -25,10 +27,6 @@ type SimpleProcessor struct {
 // [NewBatchProcessor] instead. However, there may be exceptions where certain
 // [Exporter] implementations perform better with this Processor.
 func NewSimpleProcessor(exporter Exporter, _ ...SimpleProcessorOption) *SimpleProcessor {
-	if exporter == nil {
-		// Do not panic on nil exporter.
-		exporter = defaultNoopExporter
-	}
 	return &SimpleProcessor{exporter: exporter}
 }
 
@@ -41,6 +39,10 @@ var simpleProcRecordsPool = sync.Pool{
 
 // OnEmit batches provided log record.
 func (s *SimpleProcessor) OnEmit(ctx context.Context, r *Record) error {
+	if s.exporter == nil {
+		return nil
+	}
+
 	records := simpleProcRecordsPool.Get().(*[]Record)
 	(*records)[0] = *r
 	defer func() {
@@ -50,18 +52,26 @@ func (s *SimpleProcessor) OnEmit(ctx context.Context, r *Record) error {
 	return s.exporter.Export(ctx, *records)
 }
 
-// Enabled returns true.
+// Enabled returns true if the exporter is not nil.
 func (s *SimpleProcessor) Enabled(context.Context, Record) bool {
-	return true
+	return s.exporter != nil
 }
 
 // Shutdown shuts down the expoter.
 func (s *SimpleProcessor) Shutdown(ctx context.Context) error {
+	if s.exporter == nil {
+		return nil
+	}
+
 	return s.exporter.Shutdown(ctx)
 }
 
 // ForceFlush flushes the exporter.
 func (s *SimpleProcessor) ForceFlush(ctx context.Context) error {
+	if s.exporter == nil {
+		return nil
+	}
+
 	return s.exporter.ForceFlush(ctx)
 }
 
diff --git a/sdk/log/simple_test.go b/sdk/log/simple_test.go
index dbc91a90156..b20f2071e1b 100644
--- a/sdk/log/simple_test.go
+++ b/sdk/log/simple_test.go
@@ -51,7 +51,8 @@ func TestSimpleProcessorOnEmit(t *testing.T) {
 }
 
 func TestSimpleProcessorEnabled(t *testing.T) {
-	s := log.NewSimpleProcessor(nil)
+	e := new(exporter)
+	s := log.NewSimpleProcessor(e)
 	assert.True(t, s.Enabled(context.Background(), log.Record{}))
 }
 
@@ -69,6 +70,18 @@ func TestSimpleProcessorForceFlush(t *testing.T) {
 	require.True(t, e.forceFlushCalled, "exporter ForceFlush not called")
 }
 
+func TestSimpleProcessorEmpty(t *testing.T) {
+	assert.NotPanics(t, func() {
+		var s log.SimpleProcessor
+		ctx := context.Background()
+		record := new(log.Record)
+		assert.NoError(t, s.OnEmit(ctx, record), "OnEmit")
+		assert.False(t, s.Enabled(ctx, *record), "Enabled")
+		assert.NoError(t, s.ForceFlush(ctx), "ForceFlush")
+		assert.NoError(t, s.Shutdown(ctx), "Shutdown")
+	})
+}
+
 func TestSimpleProcessorConcurrentSafe(t *testing.T) {
 	const goRoutineN = 10