This report presents a critical review of the business case for reducing tobacco use, focusing on the positive impacts of smoke-free workplaces on employee health and productivity. The review analyzes arguments related to the topic, evaluates the sources of information and data used, and explores the economic benefits of reducing tobacco use, such as decreased healthcare costs and increased productivity. It highlights the importance of smoking cessation programs and the implementation of tobacco-free policies to improve employee well-being and reduce absenteeism. The report emphasizes the role of businesses in promoting a healthy environment and the economic advantages of supporting employees in quitting smoking, ultimately contributing to improved health outcomes and financial prosperity. The conclusion reinforces the need for businesses to adopt strategies that encourage employees to quit smoking and to create smoke-free workplaces, underscoring the substantial benefits for both employees and the organization.