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
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Company Overview

Evergreen Cartons manufactures corrugated cartons from kraft paper, gum, ink, and strapping. These materials are domestically sourced. The company supplies approximately 960,000 pieces per year to the packaging supply chain. Located around 50 km from its customer’s facility, it delivers daily by road.

With 20 permanent employees, Evergreen is among the smaller suppliers assessed. Its product profile includes 100% recycled and bio-based content, while its formal governance structure remains limited.

The Challenge

Performance. Proof. Recognition

Evergreen had established material-sustainability practices, including a product made with 100% recycled and bio-based content, but had limited formal governance and ESG documentation. For a small packaging supplier, the assessment provided an opportunity to document its environmental practices and identify the governance foundations needed for further development.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Evergreen across the seven SIM pillars. The gated scoring approach accounted for the company’s operational scale while assessing its documented material, environmental, social, and governance practices. Existing strengths were recognised through the scoring, while gaps were identified as areas for improvement.

EXECUTION

Validate. Rate. Certify.

 

Evergreen completed the assessment. Evidence included 100% recycled content, 100% bio-based content, and 100% recycled packaging, along with energy audits, rainwater harvesting, water-reduction targets, a formalised safety approach, PPE provision, minimum-wage compliance, and on-site first aid.

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 profile and documented safety practices were areas of strength, while Governance was the main area for improvement, with a score of 4/20.

Pillar scorecard

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

DIMENSIONAL ANALYSIS

Environment  44/100

The assessment recorded 100% recycled content and 100% bio-based content in the product, along with 100% recycled packaging. Energy audits had been conducted, and rainwater harvesting was in place. Water metering and formal waste documentation had not yet been established, contributing to a Waste & Circularity score of 4/12.

Social  57/100

Documented practices included safety procedures, two recorded lost-time injuries, near-miss tracking, annual training, PPE, and on-site first aid. Minimum-wage compliance, child and forced-labour policies, and a grievance mechanism were also in place. Female representation was approximately 4%.

Governance  20/100

Governance evidence included a business-continuity commitment and an intention to adopt solar energy. A Code of Conduct, formal certifications, and sustainability reporting had not yet been 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 identified the following priority actions:

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 a key opportunity for strengthening the company’s overall ESG performance.
  3. The assessment gave a small supplier a certified recognition of a genuine competitive advantage.

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