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
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Company Overview

United Decoratives Pvt Ltd manufactures PVC synthetic leather and related upper and insole materials for the footwear industry, with a workforce of more than 350 employees. The company has established operational practices focused on workplace safety and workforce training.

Like many established manufacturers, United’s operational practices had developed faster than its formal documentation. The company had established safety and training processes but comparatively less formal governance structure and ESG reporting.

The Challenge

Performance. Proof. Recognition

United had established safety and training practices but had not previously had them independently benchmarked. As customers increasingly requested ESG information, the company sought an assessment that could document its existing strengths and identify areas where its governance systems and reporting required further development.

OUR APPROACH

Evidence. Measure. Benchmark.

Build To Sustain assessed United across the seven SIM pillars using a gated, evidence-first scoring approach. The assessment documented its workplace safety and training practices while identifying gaps in governance and formal ESG processes.

EXECUTION

Validate. Rate. Certify.

 

United completed the assessment. Documented results included zero lost-time injuries, twice-monthly safety training, and approximately 200 training hours per employee per year. Its waste recovery through authorised vendors, hazardous-waste manifests, and rainwater harvesting for borewell recharge were also assessed. Community contributions to relief funds, animal welfare, and education were recorded.

The assessment resulted in 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 Health & Safety and Water & Effluent results were areas of relative strength, while Governance was the main area for improvement.

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

  • Zero reported lost-time injuries, supported by documented workplace safety practices and a Health & Safety score of 13/15.
  • 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 identified the following priority actions:

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. Increase renewable-energy adoption, begin GHG tracking, and conduct energy audits.
  3. Closing the governance and energy gaps would move United toward Silver.

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