Case Study
Scope 3 Analysis: Khurana Buckles Pvt Ltd

Scope 3 Analysis: Khurana Buckles Pvt Ltd

Metal & plastic accessories

Team Size 90
Evaluated Bronze
SIM Badge
58
SIM Score Out of 100
50 Environmental
73 Social
55 Governance
Home Case Studies Scope 3 Analysis: Khurana Buckles Pvt Ltd

Company Overview

Khurana Buckles manufactures metal and plastic buckles and accessories at high volume — 25 million metal pieces and 3.8 million plastic pieces a year — supplying components into footwear assembly. Its raw materials (brass, sheet, and iron for metal articles; plastic granules for plastic articles) are sourced entirely within India.

A compact operation of 30 permanent and 60 contract staff, Khurana is representative of the small, specialised component suppliers that populate most manufacturers’ supply chains — capable and operationally sound, but without prior formal ESG measurement.

The Challenge

Performance. Proof. Recognition

Khurana had strong operational practices, particularly in water and waste, but had never had its ESG performance measured or benchmarked. As customer expectations rose, the company wanted to understand — and be able to demonstrate — where it stood, rather than wait to be caught short by a customer audit or questionnaire.

The specific gap was measurement: genuinely good practices (full wastewater recycling, authorised sludge disposal, a high female workforce) existed but were invisible without an external, structured assessment to surface and certify them.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Khurana across the seven SIM pillars, collecting operational data through Bridge and scorable practices through the ESG questionnaire. Gating logic ensured the company was credited, not penalised, where items were genuinely handled or not applicable.

EXECUTION

Validate. Rate. Certify.

 

Khurana completed the assessment. Its water and waste practices were evidenced in detail: full wastewater recycling with partial reuse, a water meter with reduction targets, and authorised disposal of plating sludge (its primary hazardous stream) with manifests maintained. Its ~35% female workforce and zero lost-time injuries were recorded. A blank welfare-benefits response cost marks on the labour pillar.

The result was a full scorebook and a Bronze-tier certificate.

EXECUTION

The Assessment in Detail

Khurana Buckles was rated Bronze with an overall score of 58/100, fifth in the cohort and the highest-scoring Bronze supplier. Its social and waste performance were genuine strengths; energy was its clearest weakness, dragging the environmental dimension down despite strong water and waste results.

Pillar scorecard

Energy & ClimateWater & EffluentWaste & CircularityMaterials & ProductHealth & SafetyLabour & SocialGovernance
3/158/1010/124/1310/1512/1511/20

DIMENSIONAL ANALYSIS

Environment  50/100

Excellent water and waste results — full wastewater recycling (WE 8/10), authorised plating-sludge disposal, a formal waste policy, circular-economy initiatives, and intensity tracking (WC 10/12). Energy is the weak point (EC 3/15): solar is only planned, with no GHG tracking or energy audits yet, though reduction targets exist.

Social  73/100

Zero lost-time injuries, near-miss tracking, twice-quarterly safety training and drills, safety kits where required, and on-site first aid. A notably high ~35% female workforce, a grievance mechanism, child/forced-labour and equal-opportunity policies, and no labour disputes. A blank welfare-benefits field limited the score.

Governance  55/100

BIS certification, a Code of Conduct, anti-bribery and whistleblower mechanisms, a designated sustainability lead, and data-privacy and business-continuity policies. Formal ESG reporting, third-party audits, and climate commitments are not yet in place.

STANDOUT STRENGTHS

  • Full wastewater recycling with partial reuse, water metering, and reduction targets — strong water stewardship for its size (8/10).
  • Authorised hazardous-waste (plating-sludge) disposal with manifests, a formal waste policy, and circularity initiatives (10/12).
  • Strong social performance (73/100): zero LTIs and a notably high ~35% female workforce.

The assessment translates into a prioritised set of next steps — the fastest, highest-impact routes to a stronger rating:

Focus areaRecommended action
Energy & Climate (3/15)The single biggest opportunity: move solar from planned to installed, begin GHG tracking, and commission energy audits.
Governance (11/20)Introduce formal ESG reporting and pursue third-party audits and climate commitments to build on the existing policy base.
CertificationsPursue ISO 14001 and ISO 45001, and formalise the OHS management system, to convert strong practices into certified ones.

Key Takeaways

  1. Khurana Buckles earned Bronze, with particularly strong water, waste, and social practices.
  2. Energy is the clearest constraint — addressing it would move the company toward Silver.
  3. The assessment gave a capable but previously-unmeasured component supplier a credible, benchmarked credential for the first time.

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