This is achievement is precisely the same like in FS22. To do it you have to deliver 40 bales of cotton within the same season. There is no specific bussines where you have to deliver it - any place that accept cotton will do the job, as long as the bussines is not yours (you have to sell the bales).
The easiest way to do it, is planting cotton in one huge field, or several smaller fields. During the harvest time use the Case cotton harvester in manual mode and stop the bales when reach 2000 liters (dont wait the full bale), this is the smallest amount that is allowed to form a bale. Make enough bales and transport them to the selling point and... this is is. Congratulations !
In case you want to see it on video, you can check my achievement done in FS22, there is no difference