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
Home Case Studies Scope 3 Analysis: Polynova Industries Ltd

Company Overview

Polynova Industries manufactures PVC coated fabrics across five product lines — Sandwich Upper, Single Side Upper, Soft Insole, Insock, and Lining materials — with all raw materials domestically sourced. It operates across Hyderabad and Gujarat with a workforce of around 150.

What sets Polynova apart is its product innovation: it tracks GHG emissions, holds LCA certification, and pilots bio-based lines for automotive clients — capabilities more often seen in far larger firms. Yet gaps in governance and workforce-data disclosure held its measured score below its real capability.

The Challenge

Performance. Proof. Recognition

Polynova was innovating meaningfully — GHG tracking, LCA certification, and automotive bio-based pilots — but gaps in governance structure and, critically, undisclosed workforce data pulled its measured score down. The challenge was to capture its genuine product-innovation strengths while making clear how much its labour-data gap was costing it.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed Polynova across the seven pillars, recording its product-innovation strengths and testing them against evidence, while transparently reflecting the impact of undisclosed labour data on the score.

EXECUTION

Validate. Rate. Certify.

 

Polynova completed the assessment. Its GHG tracking, LCA certification, and circular-economy practices (production trim repurposed into floor mats, PVC compound sold to recyclers) were recorded, along with its automotive bio-based pilots. Its formalised OHS system with monthly training scored well. However, the labour pillar received no score because the relevant workforce data was not disclosed — a gap that materially affected the overall result.

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. Its materials and safety scores were among the better in its band, but an undisclosed labour pillar (0/15) held the overall rating down despite genuine underlying capability.

Pillar scorecard

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

DIMENSIONAL ANALYSIS

Environment  44/100

Formal GHG tracking — one of few Committed-tier suppliers with it — LCA certification, and circular-economy practices including trim repurposed into floor mats and PVC compound sold to recyclers. Around 7% recycled content with bio-based automotive pilots. Water management (WE 3/10) is the environmental weak point.

Social  40/100

A formalised OHS system with monthly safety training, full PPE, documented emergency plans, fire drills, on-site first aid, and LTIFR tracking (HS 12/15). The labour pillar, however, scored 0/15 because workforce data (wages, training, welfare, diversity) was not disclosed — the single largest drag on the overall score.

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 — capabilities rare among suppliers of its size.
  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)The single highest-impact action: disclose workforce data — wages, training hours, welfare benefits, and diversity — which is currently unscored and materially understates the company.
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. Disclosing workforce data is the fastest, highest-impact route to Bronze — the practices likely exist but were unscored.
  3. Its GHG-tracking and LCA capabilities give it a strong foundation to build on.

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