Case Study
Scope 3 Analysis: Polynova Industries Ltd

Scope 3 Analysis: Polynova Industries Ltd

PVC leather

Location Hyderabad and Gujarat
Team Size 150
Evaluated Committed
SIM Badge
42
SIM Score Out of 100
44 Environmental
40 Social
40 Governance
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Company Overview

Polynova Industries manufactures PVC-coated fabrics across five product lines: Sandwich Upper, Single Side Upper, Soft Insole, Insock, and Lining materials. Its raw materials are domestically sourced. The company operates across Hyderabad and Gujarat with a workforce of approximately 150 employees.

The assessment documented several product and environmental capabilities, including GHG tracking, LCA certification, and bio-based product pilots for automotive clients. The assessment also identified gaps in governance and workforce-data disclosure.

The Challenge

Performance. Proof. Recognition

Polynova had documented capabilities in GHG tracking, LCA certification, and product innovation, but gaps in governance and workforce-data disclosure affected its measured assessment score. The challenge was to document its existing product and environmental practices while identifying areas where additional evidence and formal systems were required.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Polynova across the seven SIM pillars, documenting its product and environmental practices and verifying them against available evidence. The assessment also reflected the impact of undisclosed workforce data on the Labour & Social score.

EXECUTION

Validate. Rate. Certify.

 

Polynova completed the assessment. Documented evidence included GHG tracking, LCA certification, circular-economy practices such as production trim repurposed into floor mats and PVC compound supplied to recyclers, and bio-based product pilots for automotive clients.
Its formalised OHS system, monthly safety training, and related safety practices contributed to a Health & Safety score of 12/15. The Labour & Social pillar scored 0/15 because the required workforce data was not disclosed.

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

EXECUTION

The Assessment in Detail

Polynova was rated Committed with an overall score of 42/100. Materials & Product and Health & Safety were among its stronger-scoring pillars, while Labour & Social scored 0/15 because the required workforce data was not disclosed.

Pillar scorecard

Energy & ClimateWater & EffluentWaste & CircularityMaterials & ProductHealth & SafetyLabour & SocialGovernance
6/153/106/127/1312/150/158/20

DIMENSIONAL ANALYSIS

Environment  44/100

The assessment recorded formal GHG tracking, LCA certification, and circular-economy practices, including production trim repurposed into floor mats and PVC compound supplied to recyclers. Recycled content was approximately 7%, with bio-based automotive product pilots also documented. Water & Effluent scored 3/10, identifying water management as a key environmental area for improvement.

Social  40/100

The company has a formalised OHS system supported by monthly safety training, full PPE, documented emergency plans, fire drills, on-site first aid, and LTIFR tracking. Health & Safety scored 12/15. Labour & Social scored 0/15 because workforce information covering areas such as wages, training, welfare, and diversity was not disclosed.

Governance  40/100

A formal waste policy, carbon-footprint calculation, and LCA certification support governance, but a Code of Conduct, broader certifications, and formal climate commitments are not yet in place.

STANDOUT STRENGTHS

  1. Formal GHG tracking and LCA certification.
  2. Circular-economy innovation: production trim repurposed into floor mats, PVC compound sold to recyclers, and bio-based lines piloted for automotive clients.
  3. A formalised OHS system with monthly training and full safety-metric tracking (12/15).

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

Focus areaRecommended action
Labour & Social (0/15)Disclose workforce data covering wages, training hours, welfare benefits, and diversity so that relevant practices can be assessed in future cycles.
Governance (8/20)Establish a Code of Conduct and formal climate commitments, and pursue broader certifications.
Water & Effluent (3/10)Formalise water metering, recycling, and reduction targets.

Key Takeaways

  1. Polynova earned Committed, with notable product-innovation and circular-economy strengths.
  2. Workforce-data disclosure is a key requirement for strengthening the Labour & Social assessment in future cycles.
  3. Its GHG-tracking and LCA capabilities give it a strong foundation to build on.

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