The objectives of this article is to target poverty using Dominance-based Rough Set Approach (DRSA) to help the United Nation’s Countries develop objectives for sustainable development. There are 12 variables divided into 2 perspectives. The first is an economical and technological perspective composed of 6 variables. The second is a sociological and political perspective composed of 6 variables. The methodology proposed classifies all the United Nation’s countries according to three different categories: [A] Developed countries; [B] Emerging economies that need support to acquire category A status; [C] Under Developed countries ranked the lowest and needing special support with regard to the criterion or criteria considered. Using this classification, DRSA provides decision rules to explain the classification and indicating precisely what are the conditions to be part of a higher category. Also, the results indicate what are the conditions to be part of the Under Developed countries category and therefore helps targeting poverty and proposing, at the same time, objectives to improve this classification. Finally, we used Multiple Linear Regressions with selected decision rules to test selected decision rules as the Gross National Income per capita as the dependent variable.