Step 3 – Building the business case

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Building the Business Case helps organisations understand what investments are needed, where leverage exists, and how closing living wage gaps can generate value.

What does it mean?

This step brings together wage gap data, supplier volumes, long-term risk assessment, and organisational priorities to identify realistic, costed pathways to improvement. 

A strong business case links action on living wages with productivity gains, supply chain stability, brand reputation, regulatory readiness, and risk mitigation.

Tools to build your case

Resources to help you quantify the cost, calculate the gap, and make the evidence-based argument for action.

Gap per Trade Unit (GTU) calculation

Salary Matrix reports now include a Gap per Trade Unit calculation. This figure estimates the cost of closing living wage gaps per produced unit, which is helpful for both buyers and suppliers in cost‑sharing discussions.

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Coming soon: Voluntary Contribution Calculator

This tool builds on the Gap per Trade Unit, providing an estimate of buyer contributions required to reduce wage gaps based on trade volumes and supplier relationships.

For any business that is serious about respecting human rights, living wage is a fundamental issue. But we also see a business case… it can increase worker productivity and retention… build supply chain resilience… and grow consumer markets. It’s not just a moral imperative; there’s also a clear business case.
Matteo SquireUnilever
In finance, there’s a lot of focus on numbers, and living wages are one of the few human rights topics that can actually be quantified… Being able to quantify living wages provides a measure of what companies are doing and shows where the gaps for a broader implementation of human rights are.
Fransje PuttsMN (Platform for Living Wage Financials)
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