Case Study

Scope 3 Analysis: Evergreen Cartons

Corrugated cartons

Team Size 20
Evaluated Committed
SIM Badge
43
SIM Score Out of 100
44 Environmental
57 Social
20 Governance
Home Case Studies Scope 3 Analysis: Evergreen Cartons

Company Overview

Evergreen Cartons manufactures corrugated cartons from kraft paper, gum, ink, and strapping – all domestically sourced – supplying 960,000 pieces a year into packaging. Located around 50 km from its customer’s facility, it delivers daily by road.

A compact enterprise of 20 permanent staff, Evergreen is among the smallest suppliers assessed. Its defining characteristic is its material profile: its product is fully recycled and bio-based, giving it a sustainability credential that larger suppliers cannot match — even as its formal governance structure remains minimal.

The Challenge

Performance. Proof. Recognition

Evergreen had an outstanding material-sustainability story – 100% recycled and bio-based product – but almost no formal governance structure or ESG documentation to prove its credentials. For a small packaging supplier, the challenge was to have its genuine environmental advantage recognised and certified, and to understand what governance foundations it needed to build.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Evergreen across the seven pillars. The size-agnostic, gated scoring ensured its small scale did not distort the result — its genuine material and safety strengths were credited, and its governance gaps were identified as a roadmap rather than a penalty.

EXECUTION

Validate. Rate. Certify.

 

Evergreen completed the assessment. Its 100% recycled-content, 100% bio-based product and 100% recycled packaging were recorded, along with energy audits, rainwater harvesting, water-reduction targets, a formalised safety approach, PPE provision, minimum-wage compliance, and on-site first aid. Its main gaps were in formal governance documentation.

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

EXECUTION

The Assessment in Detail

Evergreen Cartons was rated Committed with an overall score of 43/100. Its material sustainability and safety were genuine strengths for its size; its governance score – the lowest in the cohort — reflected the minimal formal structure typical of a 20-person enterprise.

Pillar scorecard

Energy & ClimateWater & EffluentWaste & CircularityMaterials & ProductHealth & SafetyLabour & SocialGovernance
7/156/104/125/1310/157/154/20

DIMENSIONAL ANALYSIS

Environment  44/100

A defining strength: 100% recycled-content and 100% bio-based product, plus 100% recycled packaging — the highest material profile in the cohort. Energy audits conducted and rainwater harvesting practised. Water metering and formal waste documentation are not yet in place (WC 4/12).

Social  57/100

A formalised safety approach for its size: two lost-time injuries recorded, near-miss tracking, annual training, PPE, and on-site first aid. Minimum-wage compliance, child/forced-labour policies, and a grievance mechanism in place; female representation is low (~4%).

Governance  20/100

The lowest governance score in the cohort — a business-continuity commitment and solar intent exist, but a Code of Conduct, certifications, and sustainability reporting are not yet established.

STANDOUT STRENGTHS

  1. The highest material-sustainability profile of any assessed supplier: 100% recycled-content and 100% bio-based product, with 100% recycled packaging.
  2. Energy audits conducted and rainwater harvesting practised, with water-reduction targets set.
  3. A formalised safety approach for a 20-person enterprise, with PPE, minimum-wage compliance, and on-site first aid.

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

Focus areaRecommended action
Governance (4/20)The clearest constraint: establish a Code of Conduct, pursue basic certifications, and begin sustainability reporting.
Waste & Circularity (4/12)Formalise waste-management documentation and intensity tracking to match the strong material profile.
Water meteringInstall water metering to complement existing rainwater harvesting and reduction targets.

Key Takeaways

  1. Evergreen Cartons earned Committed, built on an exceptional material-sustainability credential.
  2. Establishing governance foundations is the fastest route to Bronze — the environmental substance is already there.
  3. The assessment gave a small supplier a certified recognition of a genuine competitive advantage.

Ready to start your ESG journey?

Get your comprehensive SIM assessment today

Discover where your organization stands on ESG metrics and receive a tailored roadmap for sustainable growth.

+91-8129168649
+91-8129168649
Scroll