Case Study
Scope 3 Analysis: United Decoratives Pvt Ltd

Scope 3 Analysis: United Decoratives Pvt Ltd

PVC synthetic leather and related upper and insole materials

Team Size 350
Evaluated Bronze
SIM Badge
52
SIM Score Out of 100
46 Environmental
73 Social
35 Governance
Home Case Studies Scope 3 Analysis: United Decoratives Pvt Ltd

Company Overview

United Decoratives Pvt. Ltd. manufactures PVC synthetic leather and related upper and insole materials for the footwear industry, with a workforce of over 350. The company has built a strong operational culture around safety and workforce training.

Like many established manufacturers, United’s practices had matured faster than its documentation — it ran an impressive safety and training operation but had comparatively little formal governance structure or ESG reporting.

The Challenge

Performance. Proof. Recognition

United ran a genuinely impressive safety and training operation but had never had it independently benchmarked. As customers began asking ESG questions, the company wanted a credible rating that captured its real strengths — particularly its outstanding safety record — and identified where its governance documentation needed to catch up.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed United across the seven pillars, with the gated, evidence-first scoring surfacing both its exceptional safety practices and its governance gaps.

EXECUTION

Validate. Rate. Certify.

 

United completed the assessment. Its standout results were evidenced: zero lost-time injuries, twice-monthly safety training, and around 200 training hours per employee per year — the highest in the cohort. Its 100% waste recovery through authorised vendors, hazardous-waste manifests, and rainwater harvesting for borewell recharge were confirmed. Community contributions to relief funds, animal welfare, and education were recorded.

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

EXECUTION

The Assessment in Detail

United Decoratives was rated Bronze with an overall score of 52/100. Its safety and water results were excellent; its governance score — the lowest among the Bronze suppliers — was the clearest constraint on a higher rating.

Pillar scorecard

Energy & ClimateWater & EffluentWaste & CircularityMaterials & ProductHealth & SafetyLabour & SocialGovernance
2/159/108/124/1313/159/157/20

DIMENSIONAL ANALYSIS

Environment  46/100

A 100% waste recovery rate through authorised vendors, hazardous-waste manifests, rainwater harvesting for borewell recharge, water reduction targets, and energy-efficiency initiatives (WE 9/10). Renewable energy and GHG tracking are not yet in place (EC 2/15).

Social  73/100

The strongest safety and training profile in the cohort: zero lost-time injuries, twice-monthly training, ~200 training hours per employee per year, full PPE, and on-site first aid. Community engagement spans relief funds, animal welfare, and education.

Governance  35/100

BIS certification, a Code of Conduct and anti-bribery policy, and a designated EHS team. Formal reporting, third-party audits, management-system certifications, and climate commitments are the main gaps.

STANDOUT STRENGTHS

  • The strongest workplace safety record in the cohort — zero lost-time injuries — combined with the highest training intensity (~200 hours per employee per year).
  • A 100% waste recovery rate through authorised vendors, with manifests maintained (WE 9/10).
  • Active community engagement across relief funds, animal welfare, and education.

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

Focus areaRecommended action
Governance (7/20)The clearest constraint: introduce formal ESG reporting, pursue third-party audits, and set climate commitments to lift the lowest-scoring dimension.
Energy & Climate (2/15)Adopt renewable energy, begin GHG tracking, and commission energy audits.
CertificationsPursue ISO 14001 and ISO 45001 to formalise already-strong environmental and safety practices.

Key Takeaways

  1. United Decoratives earned Bronze, anchored by an outstanding safety and training record.
  2. Governance documentation is the clearest lever — the practices are strong, but the formal structures lag.
  3. Closing the governance and energy gaps would move United toward Silver.

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