Case Study
Scope 3 Analysis: Winner Nippon Leatherette Pvt. Ltd

Scope 3 Analysis: Winner Nippon Leatherette Pvt. Ltd

PVC & semi-PU synthetic leather

Team Size 125
Evaluated Bronze
SIM Badge
44
SIM Score Out of 100
52 Environmental
27 Social
50 Governance
Home Case Studies Scope 3 Analysis: Winner Nippon Leatherette Pvt. Ltd

Company Overview

Winner Nippon Leatherette Pvt. Ltd. manufactures PVC and semi-PU synthetic leather, supplying 500,000 metres a year with PVC powder partially sourced from India, China, and Korea. The facility consumes around 1.6 million kWh of electricity annually, with coal-fired boilers for process heat.

A workforce of 125 supports the operation. The company has been audited by major international brands – a mark of its export orientation – and has concrete plans to shift away from coal, but its formal safety-system documentation and social-data disclosure lag its ambitions.

The Challenge

Performance. Proof. Recognition

Winner Nippon had notable environmental plans and strong external audit credentials, but limited formal safety-system documentation and thin social-data disclosure left much of its genuine practice unmeasured. The challenge was to capture what it does – and to make visible the gap between its environmental planning and its execution.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Winner Nippon across the seven pillars, recording both its distinctive audit credentials and its environmental plans, and testing execution against evidence.

EXECUTION

Validate. Rate. Certify.

 

Winner Nippon completed the assessment. Its third-party audit credentials (from a leading global fashion retailer and automotive OEMs), planned solar installation and pellet-boiler transition, water recycling and rainwater harvesting, and ~25–30% female workforce were recorded. Its social score was limited by thin disclosure and an as-yet-informal safety system.

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

EXECUTION

The Assessment in Detail

Winner Nippon was rated Bronze with an overall score of 44/100 — just below the Bronze threshold. Its environmental and water results were solid, but low safety and labour scores (reflecting thin disclosure) held the overall rating down.

Pillar scorecard

Energy & ClimateWater & EffluentWaste & CircularityMaterials & ProductHealth & SafetyLabour & SocialGovernance
4/159/108/125/133/155/1510/20

DIMENSIONAL ANALYSIS

Environment  52/100

Water metering, recycling for irrigation, and rainwater harvesting (WE 9/10), energy audits, and a formal waste policy with authorised disposal and fly-ash circularity. Renewable energy (solar) and a coal-to-pellet boiler shift are planned but not yet executed (EC 4/15).

Social  27/100

The main constraint on the overall score: while a ~25–30% female workforce and community work through a dedicated foundation are genuine strengths, the OHS system is not yet formalised and much workforce data was not disclosed — leaving Health & Safety (3/15) and Labour (5/15) low.

Governance  50/100

Third-party ESG audit credentials from major international brands, a Code of Conduct and anti-bribery policy, BIS-compliant products, and a business-continuity plan.

STANDOUT STRENGTHS

  1. Third-party ESG audit credentials from a leading global fashion retailer and automotive OEMs — a strong external validation.
  2. A notably high ~25–30% female workforce and community engagement through a foundation focused on girl-child education.
  3. Solid water stewardship (9/10) and proactive plans to move from coal to a pellet-based boiler and add solar.

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

Focus areaRecommended action
Health & Safety (3/15)Formalise the OHS management system and begin tracking safety metrics — the fastest route to a materially higher score.
Social disclosureComplete workforce and welfare data disclosure, which currently understates genuine practice.
Energy executionExecute the planned solar installation and pellet-boiler transition, and set water-reduction targets, to convert plans into scored practice and reach Bronze.

Key Takeaways

  1. Winner Nippon earned Bronze, with distinctive audit credentials and concrete environmental plans.
  2. Formalising safety and completing social disclosure are the highest-impact steps — much of its genuine practice is currently unmeasured.

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