Table of Contents

1. Introduction....................................................................................................................................... 3

2. The Sustainable Development Goals (SDGs)................................................................................... 3

3. Business and SDGs: The Role of Corporations................................................................................4

4. The Relevant SDG for Grozav – SDG 10: Reduced Inequalities.................................................... 6

5. Recommended Actions for Grozav................................................................................................... 8

6. Stakeholder Analysis and Business Impact........................................................................................9

7. Conclusion....................................................................................................................................... 11

Reference.............................................................................................................................................. 12

Appendices........................................................................................................................................... 17
 Business Impacts on SDGs

1.​ Introduction

The Sustainable Development Goals (SDGs) serve as a global roadmap for tackling critical
challenges such as poverty, inequality, and environmental sustainability (United Nations, 2025). In
alignment with Grozav’s commitment to sustainability, this report identifies SDG 10 – Reduced
Inequalities as a key area where the company can drive meaningful change.

This report explores the significance of SDGs, the role of businesses in fostering sustainable
development, and the relevance of SDG 10 to Grozav’s operations. The report will propose
practical strategies to enhance inclusivity and fairness by analysing the existing inequalities within
its workforce and supply chain. Addressing these disparities is not only a matter of corporate
responsibility but also a pathway to greater resilience, competitiveness, and long-term business
success. Implementing SDG 10-driven initiatives will enable Grozav to create a more equitable
workplace, strengthen its supply chain, and contribute to broader social and economic
improvements in Petunisia.

2.​ The Sustainable Development Goals (SDGs)

The Sustainable Development Goals (SDGs), established by the United Nations in 2015, represent
a global commitment by 193 member states to eradicate poverty, protect the environment, and
foster peace and prosperity for all by 2030. Building on the progress of the Millennium
Development Goals (MDGs), the SDGs consist of 17 interconnected goals with 169 specific targets
that address critical global challenges such as poverty alleviation, inequality reduction,
environmental sustainability, and climate change, aiming to overcome many of the MDGs'
limitations (Razavi, 2016). These goals emphasise the need for a balanced approach that integrates
economic growth, social progress, and environmental conservation, ensuring that no one is left
behind (Izugbara et al., 2021). The SDGs highlight key areas such as quality education (SDG 4),
gender equality (SDG 5), clean energy (SDG 7), economic growth (SDG 8), reduced inequalities
(SDG 10), and sustainable cities (SDG 11), among others (See Appendix 1). They recognise the
interdependencies between these goals, where progress in one area can positively and negatively
affect others, requiring careful policy alignment and sustainable implementation (Morton et al.,

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 Business Impacts on SDGs

2017). The United Nations, through the Division for Sustainable Development Goals (DSDG),
plays a crucial role in supporting and monitoring progress towards these objectives.

Corporate sustainability plays a crucial role in enhancing financial performance (e.g., Alshehhi et
al., 2018), strengthening legitimacy (e.g., Brønn & Vidaver-Cohen, 2008; Schaltegger & Hörisch,
2017), mitigating reputational risks (e.g., Bebbington et al., 2008), fostering stronger stakeholder
relationships (e.g., Freeman et al., 2004), and uncovering future business opportunities (e.g., Hajer
et al., 2015). Recognising these benefits, businesses are increasingly incorporating SDGs into their
strategies to drive sustainable growth, enhance brand reputation, and build stakeholder trust
(Suárez Giri & Sánchez Chaparro, 2023). By aligning operations with SDG principles, such as
promoting fair labour practices (SDG 8), reducing carbon footprints (SDG 13), and fostering
inclusive business models (SDG 10), companies can drive innovation while addressing social and
environmental challenges (Pradhan et al., 2017).

However, achieving the SDGs presents challenges, particularly in resource-limited or politically

unstable regions, where conflicting economic and business interests may slow progress (Pradhan et
al., 2017). Critics argue that the aspirational nature of the SDGs makes implementation complex,
and unintended trade-offs between goals can arise (Swann et al., 2011). Despite these challenges,
the SDGs serve as a universal framework guiding nations, businesses, and civil society in collective
efforts toward a sustainable future. The agenda promotes five core principles (See Appendix 2) –
people, planet, prosperity, peace, and partnerships – emphasising collaboration at all levels to
ensure sustainable development that benefits both present and future generations (Morton et al.,
2017).

3.​ Business and SDGs: The Role of Corporations

Businesses contribute to sustainable development in numerous ways, from fostering economic

growth and technological innovation to promoting social well-being and environmental
sustainability (Zanten & Tulder, 2021).

One of the most significant ways businesses contribute to sustainable development is through job
creation. By providing employment opportunities with fair wages and benefits, businesses
4
 Business Impacts on SDGs

contribute to SDG 8: Decent Work and Economic Growth. For example, companies like Unilever
have implemented programs to support smallholder farmers, improving their productivity and
livelihoods (Unilever, 2024a). Additionally, businesses drive innovation and technology by
developing solutions that address sustainability challenges (SDG 9: Industry, Innovation, and
Infrastructure). A notable example is Tesla, which has revolutionised the automobile industry by
promoting electric vehicles and reducing dependency on fossil fuels (Tesla, 2023).

Businesses also play a key role in investing in sustainable practices, allocating capital to projects that
promote environmental and social sustainability (Indriastuti & Chariri, 2021) (SDG 12:
Responsible Consumption and Production). Many companies, such as Patagonia, invest in
sustainable materials and ethical supply chains to minimise their environmental impact. Moreover,
responsible companies stimulate economic growth in an inclusive manner, ensuring that
development benefits a broad range of stakeholders, particularly marginalised communities
(Cezarino et al., 2022) (SDG 10: Reduced Inequalities).

Businesses engage in corporate social responsibility (CSR) initiatives that benefit communities,
such as education programs, healthcare services, and poverty alleviation efforts. For instance,
Microsoft has invested in digital literacy programs in developing countries, aligning with SDG 4:
Quality Education (Microsoft, 2023). Ethical labour practices are another crucial aspect of business
contributions, ensuring fair wages, safe working conditions, and respect for human rights (SDG 8)
(Valecha, 2022). IKEA, for example, has committed to sourcing materials from suppliers that
uphold strong labour rights standards.

Many businesses are prioritising resource efficiency to reduce waste, conserve natural resources, and
minimise their environmental footprint (SDG 12). Apple has made significant strides in creating
circular supply chains, using recycled materials in its products. Additionally, companies contribute
to pollution reduction by implementing measures that prevent and reduce pollution of air, water,
and soil (SDG 6: Clean Water and Sanitation, SDG 14: Life Below Water, SDG 15: Life on Land).
Adidas, for instance, has partnered with Parley for the Oceans to produce shoes made from recycled
ocean plastic (Parley, n.d.).

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 Business Impacts on SDGs

Businesses are also actively involved in climate action by reducing greenhouse gas emissions,
investing in renewable energy, and promoting climate resilience (SDG 13: Climate Action). Google
has committed to running all its data centres on 100% renewable energy, significantly cutting down
its carbon footprint (Pichai, 2020). Similarly, biodiversity conservation efforts by businesses help
protect ecosystems and natural habitats (SDG 15). L’Oréal’s sustainable sourcing program ensures
that palm oil and other natural ingredients are obtained responsibly to prevent deforestation
(L'Oréal, 2020).

However, businesses can negatively impact sustainable development when they prioritise
short-term profits over ethical, social, and environmental responsibilities. Many corporations
contribute to economic inequality through exploitative labour practices, unfair wages, and tax
avoidance (Lebaron, 2021), violating SDG 8: Decent Work and Economic Growth and SDG 10:
Reduced Inequalities. For example, some fast fashion brands have been criticised for poor working
conditions and child labour in their supply chains. Additionally, multinational corporations such
as Amazon and Google have faced scrutiny for shifting profits to tax havens, depriving governments
of crucial public funding (SDG 16: Peace, Justice, and Strong Institutions). Furthermore, gender
inequality remains a challenge, with persistent pay gaps and limited leadership opportunities for
women, contradicting SDG 5: Gender Equality. Some industries also displace local communities
for large-scale infrastructure or resource extraction projects, such as Rio Tinto’s destruction of an
Aboriginal heritage site, harming SDG 11: Sustainable Cities and Communities.

4.​ The Relevant SDG for Grozav – SDG 10: Reduced Inequalities

Grozav operates in Petunisia, a country marked by extreme economic and social disparities, where
90% of the population lives below the poverty line while a small elite controls the majority of
wealth and resources. The company’s operations reflect these broader inequalities, with unfair
labor practices, gender disparities in leadership, and exploitative supplier relationships reinforcing
systemic imbalances. Given these conditions, SDG 10 (Reduced Inequalities) is the most relevant
goal for Grozav, as its business practices contribute to economic and social inequities at multiple
levels.

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 Business Impacts on SDGs

A major concern is low wage growth and poor working conditions for employees. Grozav’s workers
endure 12-hour shifts with only a half-hour break and receive just two days of annual leave, falling
well below internationally recognized labor standards. Furthermore, the company's wage growth
remains below 1%, preventing real income increases. These conditions contradict Target 10.4,
which calls for the implementation of fair wage and social protection policies to foster greater
equality. By failing to provide competitive wages and adequate benefits, Grozav exacerbates income
inequality among its workforce.

Another critical issue is gender disparity in leadership roles. Although women account for 75% of
Grozav’s workforce, they are entirely absent from managerial positions. The company attributes
this to women leaving their jobs after childbirth, yet this explanation ignores the systemic barriers
preventing career progression. The absence of policies that support work-life balance and
professional development means women remain underrepresented in decision-making positions.
This situation contradicts Target 10.2, which emphasizes social, economic, and political inclusion
for all individuals, and Target 10.3, which aims to eliminate discriminatory practices that lead to
unequal outcomes. Grozav’s failure to promote gender diversity in leadership reflects broader
structural inequalities within Petunisia.

Beyond internal workplace disparities, Grozav also perpetuates economic inequalities within its
supply chain. The company sources its raw materials from small-scale farmers, yet these farmers
receive only a small portion of the revenue earned by intermediaries. Many struggle to make a
living, forcing entire families, including children, to work on farms to survive. This situation is in
direct conflict with Target 10.1, which seeks to increase income growth for the bottom 40% of the
population at a rate higher than the national average. Additionally, Target 10.4 highlights the need
for economic policies that promote equitable income distribution, yet Grozav’s current
procurement practices reinforce financial hardship among rural farming communities.

Furthermore, Grozav’s anti-union stance prevents employees from advocating for better wages and
working conditions, thereby maintaining existing inequalities. Without union representation,
workers have limited ability to negotiate for fair treatment, leaving them economically vulnerable.
This contradicts Target 10.3, which promotes the elimination of discriminatory labor policies, and

7
 Business Impacts on SDGs

Target 10.6, which calls for inclusive decision-making in economic institutions. By restricting
workers’ ability to organize, Grozav not only weakens their bargaining power but also reinforces
workplace inequality.

5.​ Recommended Actions for Grozav

To address the inequalities embedded in its business operations and align with SDG 10 (Reduced
Inequalities), Grozav must implement targeted strategies that enhance labour conditions, promote
gender equity, and support small-scale farmers in its supply chain. These measures not only foster
fairer economic opportunities but also strengthen Grozav’s long-term business resilience.

One of the most pressing concerns at Grozav is its exploitative labour practices, which include
12-hour shifts, minimal paid leave, and anti-union policies. These conditions disproportionately
affect low-income workers, particularly women, and contribute to income stagnation and
economic disparity. To mitigate this, Grozav should adopt a living wage policy that ensures salaries
are adjusted for inflation and meet international labour standards (SDG Target 10.4). Unilever has
committed to paying all employees a living wage by 2030, recognising that fair pay leads to higher
employee retention and productivity. Additionally, Grozav should align working hours with
International Labour Organization (ILO) guidelines, reducing shifts to eight hours and increasing
paid leave and healthcare benefits. Patagonia’s Fair Trade Certified™ program demonstrates that
improving working conditions and benefits leads to higher job satisfaction and business
sustainability (Patagonia, 2024). Furthermore, Grozav could eliminate its anti-union stance and
allow collective bargaining, ensuring employees have a voice in negotiating fair wages and workplace
conditions. Nestlé has successfully implemented global agreements with labour unions, proving
that worker representation fosters stability and economic fairness.

Another significant issue is gender inequality in leadership, as women make up 75% of Grozav’s
workforce but hold no managerial positions. This disparity reflects structural barriers rather than
personal choices, reinforcing economic and social inequalities (SDG Targets 10.2 & 10.3). To
address this, Grozav should establish gender quotas in leadership, ensuring that 30–40% of
management positions are held by women, following the example of L’Oréal’s gender-balanced

8
 Business Impacts on SDGs

leadership initiatives (Lovas, 2017). Moreover, introducing family-friendly workplace policies –

such as paid parental leave, childcare support, and flexible work arrangements – would allow
women to remain in their careers while balancing family responsibilities. IKEA’s global parental
leave policy has significantly improved gender representation in leadership, proving that structural
support fosters long-term career progression for women (Battur & Jayadatta, 2024). Lastly, pay
equity audits should be conducted regularly to ensure fair compensation across gender lines,
mirroring Salesforce’s successful initiative, which has closed gender pay gaps by up to 7%
(Grabham, 2023).

Beyond internal policies, Grozav’s supply chain practices exacerbate income inequality, as
small-scale corn farmers in Petunisia receive only a fraction of market prices due to the company’s
reliance on brokers. This system deepens rural poverty and prevents economic mobility (SDG
Target 10.1). To rectify this, Grozav should eliminate intermediaries and establish direct trade
partnerships, ensuring farmers receive at least 70% of product revenue. Tony’s Chocolonely has
successfully implemented this direct sourcing model in the cocoa industry, leading to higher farmer
incomes and improved rural development (Tony’s Chocolonely, 2023). Additionally, Grozav
should invest in farmer training programs that teach sustainable agricultural practices and provide
financial support. Unilever’s Sustainable Living Plan has increased smallholder farmer incomes by
30% by offering agronomic training and microloans, demonstrating how empowering farmers
strengthens supply chains and reduces economic disparities (Unilever, 2024b).

6.​ Stakeholder Analysis and Business Impact

Implementing fair labor policies and inclusive supply chain practices at Grozav is expected to
significantly enhance the company’s sustainability, competitiveness, and stakeholder relationships.
These initiatives align with SDG 10 by tackling income disparities, promoting social inclusion, and
ensuring fair economic participation across different levels of the business. Improving labour
conditions through higher wages, better benefits, and more vigorous employee representation can
lead to greater job satisfaction, increased productivity, and long-term workforce retention (Patel &
Conklin, 2010; Edmans et al., 2023). Likewise, establishing direct trade partnerships with
small-scale farmers will remove exploitative middlemen (Vorley et al., 2009), ensuring a more
9
 Business Impacts on SDGs

equitable distribution of revenue while enhancing supply chain resilience. These improvements
make Grozav’s operations more efficient and strengthen its corporate reputation, making it a more
attractive investment and business partner. Moreover, by fostering a fair and inclusive work
environment, Grozav can drive innovation, sustainable economic growth, and long-term business
success.

Freeman’s (1984) stakeholder theory highlights that these reforms create mutual benefits for key
stakeholder groups, particularly employees and small-scale farmers. As Grozav’s largest stakeholder
group, employees – especially low-wage workers and women – stand to gain financial security,
improved working conditions, and career development opportunities. These factors contribute to
higher motivation, reduced turnover, and overall productivity growth, strengthening business
performance in the long run (Abdullah Al Mamun & Nazmul Hasan, 2017; Pang & Lu, 2018).
However, the introduction of wage increases and union representation may face resistance from
senior management and investors, who may worry about potential cost implications. To address
these concerns, Grozav must emphasise that better labour conditions drive long-term profitability,
as seen in companies that have successfully implemented similar policies.

Beyond its workforce, Grozav’s commitment to ethical sourcing and farmer empowerment will
bring transformative change to the Petunisian agricultural sector. Many small-scale farmers
currently receive minimal earnings from brokers, pushing them into financial hardship and child
labour dependency. By cutting out intermediaries and sourcing directly from farmers, Grozav can
ensure fairer compensation, contributing to income growth and economic stability in alignment
with SDG Target 10.1. This will reduce inequalities within rural communities, enabling long-term
agricultural sustainability. However, shifting to direct trade partnerships may encounter pushback
from existing supply chain actors who benefit from the current system. To navigate this challenge,
Grozav should collaborate with local farming cooperatives and development organisations to
ensure a smooth transition that balances economic feasibility with social responsibility.

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 Business Impacts on SDGs

7.​ Conclusion

In summary, Grozav has a valuable opportunity to reform its business operations to support SDG
10 (Reduced Inequalities) while simultaneously enhancing its long-term sustainability and
competitiveness. By introducing fair labour policies, promoting gender diversity in leadership, and
ensuring ethical sourcing practices, the company can work toward narrowing income disparities,
fostering social inclusion, and strengthening its supply chain. These initiatives will not only
improve employee satisfaction and supplier relationships but also enhance Grozav’s corporate
reputation and market standing. However, driving meaningful change will require long-term
commitment, strategic investment, and active stakeholder collaboration. Addressing cultural and
systemic challenges, such as opposition to labour reforms or ingrained inequalities within the
supply chain, will necessitate strong leadership and ongoing engagement with employees, suppliers,
and policymakers. Despite these obstacles, Grozav has the potential to emerge as a pioneer in
ethical and inclusive business practices in Petunisia. By embedding equity and sustainability into its
core strategy, the company can demonstrate that reducing inequalities is not just a social
responsibility but a key driver of business growth and long-term success.

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 Business Impacts on SDGs

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Appendices

Appendix 1. UN Graphical Illustration of the 17 SDGs.

Appendix 2. The UN’s 17 Sustainable Development Goals (SDGs) align with the five key
pillars of sustainable development: People, Planet, Prosperity, Peace, and Partnerships
(Morton et al., 2017).

The United Nations' 17 Sustainable Development Goals (SDGs) are aligned with the five key areas
of critical importance, known as the 5Ps: People, Planet, Prosperity, Peace, and Partnerships.
People-focused goals aim to eliminate poverty (SDG 1), end hunger (SDG 2), promote health and
well-being (SDG 3), ensure quality education (SDG 4), and achieve gender equality (SDG 5).
Planet-related goals emphasize clean water and sanitation (SDG 6), affordable and clean energy
(SDG 7), responsible consumption and production (SDG 12), climate action (SDG 13), and the
protection of life below water (SDG 14) and on land (SDG 15). Prosperity-driven goals focus on
fostering economic growth and employment (SDG 8), advancing innovation and infrastructure
(SDG 9), and reducing inequalities (SDG 10), while promoting sustainable cities and communities
(SDG 11). Peace is addressed through SDG 16, which seeks to promote justice, strong institutions,
and inclusive societies. Finally, Partnerships are emphasized in SDG 17, which underscores the

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 Business Impacts on SDGs

importance of global collaboration to achieve the SDGs. These interconnected goals provide a
comprehensive framework for sustainable development, ensuring progress across social, economic,
and environmental dimensions.

18