Firms disclose their performance on the UN Sustainable Development Goals (SDGs) through Environmental, Social, and Governance (ESG) reporting, particularly in relation to their impact on the environment and human rights. The global Tea industry is fraught with low-wage work and labour abuses across its value chain. This paper critically evaluates the use of SDG 8 (Decent Work and Economic Growth) as an ESG governance tool by leading tea companies. The study examines the extent to which ESG-based disclosures can align with the SDG 8 framework to achieve a meaningful impact by prioritising living wages and the protection of human rights as fundamental aims of ESG risk assessment. We cross-reference multiple ESG disclosures to shed light on how leading companies network with downstream business relationships for the realization of SDG 8 and understand the impact of their operations on tea workers through ESG processes, such as materiality assessments. Our analysis reveals a predominant reliance on supplier compliance codes, which offer limited transparency, often marked by poor identification of stakeholders.