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
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Company Overview

Khurana Buckles manufactures metal and plastic buckles and accessories at high volume, producing approximately 25 million metal pieces and 3.8 million plastic pieces per year for footwear assembly. Its raw materials, including brass, sheet metal, and iron for metal articles and plastic granules for plastic articles, are sourced entirely within India.

With 30 permanent employees and 60 contract workers, Khurana represents the type of specialised component supplier found across manufacturing supply chains. The company has established operational practices but had not previously undergone formal ESG measurement.

The Challenge

Performance. Proof. Recognition

Khurana had established operational practices, particularly in water and waste management, but had not previously had its ESG performance formally measured or benchmarked. As customer expectations increased, the company wanted to understand and demonstrate its current sustainability performance rather than rely solely on individual customer audits or questionnaires.

The key gap was measurement. Practices such as wastewater recycling, authorised sludge disposal, and female workforce participation needed to be documented through a structured assessment to provide a consistent view of the company’s ESG performance.

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 that the company received appropriate credit for items that were demonstrably addressed or genuinely not applicable.

EXECUTION

Validate. Rate. Certify.

 

Khurana completed the assessment. Its water and waste practices were supported by documented evidence, including wastewater recycling with partial reuse, water metering and reduction targets, and authorised disposal of plating sludge, its primary hazardous waste stream, with manifests maintained.

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. Its Social and Waste & Circularity performance were areas of strength, while Energy & Climate was the main area for improvement and contributed to the lower Environmental score.

 

Pillar scorecard

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

DIMENSIONAL ANALYSIS

Environment  50/100

Water & Effluent and Waste & Circularity performed strongly, with full wastewater recycling, partial reuse, authorised plating-sludge disposal, a formal waste policy, circularity initiatives, and intensity tracking. Water & Effluent scored 8/10 and Waste & Circularity scored 10/12. Energy & Climate scored 3/15. Solar energy is currently planned, while GHG tracking and energy audits are not yet in place. Energy-reduction targets have been established.

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

  • Wastewater recycling with partial reuse, water metering, and reduction targets, supported by a Water & Effluent score of 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 & Climate is the main identified improvement area, with opportunities to advance renewable energy adoption, GHG tracking, and energy audits.
  3. The assessment gave a capable but previously-unmeasured component supplier a credible, benchmarked credential for the first time.

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