Overview · Apollo Tyres workspace

You lead on disclosure. The value is the category you skip.

Rank #3 of 1,247 BRSR filers, #1 manufacturer. One move now turns a blind spot into compliance cover and a sales asset: measuring use of sold products, Category 11.

Where you stand Disclosed · SR FY26

Rating 85 / 100 · #3 of 1,247 CDP A− Reasonable-assured SBTi net-zero FY50 RE 44.09% Scope 3 · 10 of 15 categories

0 tCO2e · FY26 reported (consolidated)

Scope 1 · 268,478 Scope 2 · 208,571 Scope 3 · 2,883,783 (86%)

Why you're here

Scope 3 · reported10 categories · assured

2.88 Mt

Scope 3 · with use-phaseCategory 11 added · illustrative

≈16 Mt · range 12 to 19

Use of sold products (Category 11) is in neither your inventory nor your SBTi boundary. Estimate from peer intensity. Method under How this was built. Illustrative

The number you don't report is around 4 times everything you do.

Pick where we go deeper

Four outcomes from your X-Ray. One is live end to end. The rest are one-layer previews, built out in a pilot.

Hero track · 62% complete

Use-phase intelligence

Category 11 modelled by tyre segment. The number CSRD, IFRS S2 and your OEMs will ask for.

≈13 Mtuse-phase, unmeasured today

5 steps · interactiveOpen track →

Preview · one layer

EUDR rubber traceability

Deforestation-free, geolocated natural rubber for every EU-bound tyre.

EU accesslicence to keep selling

Live diligence, not futurePreview →

Preview · one layer

OEM carbon data packs

Your automakers' Scope 3 includes your tyres. Hand them the use-phase data first.

B2B2Ba tender-winning asset

Revenue-sidePreview →

Preview · one layer

CSRD assurance-ready

Vredestein's first ESRS E1 cycle. Cat 8, 11 and 12 into assurance scope.

+3rating points · full-scope

Europe deadlinePreview →

Peer set · tyre & auto components Disclosed scores

85

You · today

75

M&M

64

JK Tyre

64

CEAT

46

MRF

90

With Climes

Already #1 manufacturer, ahead of every tyre peer. This move holds the lead. Projected

From here

The pilot path · 90 days to a use-phase baseline

✓

X-Ray baseline

85/100 · this workspace seeded

Done · Jul 2026

2

Scoped pilot

Category 11 by segment, one product line

90 days

3

Assured use-phase

Into your S.R. Batliboi engagement

FY27 cycle

4

The next move

EUDR traceability · OEM packs

FY27+

The operating rhythm · monthly, quarterly, yearly

Monthly · unit sales and rolling-resistance data land, use-phase recomputes automatically.
Quarterly · versioned inventory close, OEM data packs refresh, board pack on the use-phase pathway.
Yearly · Category 11 into the BRSR and SR for assurance, CDP and SBTi boundary re-anchored.

Everything above runs on the same inventory. No parallel spreadsheets.

Hero track · 62% complete · simulated mid-pilot state

Use-phase intelligence: measuring the category you skip

Month two of a pilot: segments mapped, unit and rolling-resistance data reporting, recompute ready to run. Simulated

✓

Boundary review: use-phase confirmed material, mapped by segment

Done · 10 categories kept · Cat 11 moved in

Your FY26 inventory reports 10 Scope 3 categories and excludes Category 11. For a tyremaker, rolling resistance over the life of the tyre is the single largest source. The review keeps your 10 and brings Category 11 into measurement, split by segment.

Category	FY26 treatment	Review outcome
C1 · Purchased goods & servicesnatural rubber · carbon black · incl. 282,706 t FLAG	Measured · 1,668,126 t	Keep · refine rubber
C12 · End-of-life treatmentscrap & ELT tyres	Measured · 517,620 t · unassured	Bring into assurance
C2 to C9 · already measuredcapital goods · fuel & energy · logistics · waste · travel · commute · leased	Measured · 697,038 t	Keep · refresh factors
C11 · Use of sold productsrolling resistance, in-use, over tyre life	Excluded · not reported	Move to measured
C10, C13 to C15processing · downstream leased · franchises · investments	Excluded · "not applicable"	Exclusion documented

Category 11 is also outside your SBTi target boundary today. Measuring it is the first step to bringing it in. Disclosed · SR FY26 p17, p83

2

Segment & rolling-resistance data: primary data replaces proxies

62% of volume mapped

Use-phase is driven by unit sales, tyre mass, rolling-resistance coefficient and representative lifetime distance, per segment. Each segment gets a scoped data request: what to report, in what format, validated on upload. Simulated cohort

62% of FY26 volume mapped

Tyre segment	Use-phase driver	Volume share	Status
Truck & bus radial (TBR/TBB)	Load · lifetime km · RRc	34%	Reporting · RRc + km
Passenger car radial (PCR)	Fuel share · lifetime km	28%	Reporting · label data
Two-wheeler	Fuel share · lifetime km	21%	Onboarding
Off-highway, farm & specialty	Duty cycle · lifetime hours	11%	Onboarding
Vredestein · EU premium PCR	EU tyre-label RRc	6%	Proxy · flagged

3

Use-phase recompute: watch Category 11 appear

Ready to run

Each segment computes from activity data where it exists and peer-benchmarked intensity where it doesn't. This is the moment the demo exists for: the biggest number in your footprint, from zero to visible.

4

Publish & assure: Category 11 in the inventory

Waiting for recompute

Publishing versions the inventory: your assured 10-category Scope 3 stays on record, an 11-category version sits beside it with the method note auto-drafted. The lineage pack drops straight into your S.R. Batliboi engagement.

How every number traces

segment activity file → use-phase methodology version → pinned rolling-resistance and fuel factors → Category 11 line. Example: tbr_unit_sales_FY26.csv → Use-Phase Rolling-Resistance v1.2 → IEA fleet + label RRc → C11 · truck & bus line. Full lineage exports ISAE 3000-ready.

Why adding your biggest category is a strength

Michelin, Continental and Bridgestone all report use-phase, and their disclosure is read as maturity, not as a bigger problem. Bringing Category 11 in ahead of CSRD and OEM demand puts you first, not caught out. The method note explains a boundary expansion, nothing prior needs correcting.

5

The value on the table: from blind spot to sales asset

Preview

Use-phase is not only a compliance line. Rolling resistance is a lever you already engineer. A modest low-rolling-resistance rollout avoids in-use CO2 that lands in your OEM customers' Scope 3, the reduction they pay a premium for and that wins EU tenders. Illustrative projection

Use-phase, unpriced today

≈13 Mt CO2e

Category 11 · range 9 to 16 Mt

Avoided by 10% LRR rollout

≈1.3 Mt / yr

Scope-3 cut your OEMs pay for

What it protects

EU market access

EUDR + tyre-label + OEM tenders

Use-phase · no action With LRR programme + fleet shift

The category you don't report is the one with the biggest reduction, and the biggest commercial upside. That is the value on the table.

◳ One-layer mockup. Enough to see the shape. In a pilot this becomes a full track like the use-phase hero. Ask us to go deeper on the call.

Outcome preview · EUDR · live diligence

EUDR rubber traceability: your licence to keep selling in Europe

You already have the policy and the audits. EUDR needs one more layer: every batch of natural rubber traced, geolocated and proven deforestation-free, with a due-diligence statement per EU shipment.

The traceability ladder

✓ IN PLACE

Policy & framework

ASNRP aligned to GPSNR · no-deforestation commitment

✓ IN PLACE

Supplier assurance

100% supplier audits (FY26) · 27 dirt-free grading centres · 122 third-party audits

→ THE GAP

Plot-level geolocation

GPS polygons to source plot for every natural-rubber batch, smallholders included

→ THE GAP

EUDR due-diligence statements

Deforestation-free evidence + risk assessment, one statement per EU-bound shipment

12.66% of turnover is exports; Vredestein sells across Europe. EUDR makes traceable rubber the condition of EU market access, not a nice-to-have. Disclosed · SR FY26 Ladder illustrative

You are most of the way there. The last layer is the one Europe checks.

◳ One-layer mockup. The B2B2B view: what Carbon OS lets you hand to your OEM customers. Full account workspace ships in a pilot.

Outcome preview · revenue-side carbon

OEM carbon data packs: turn your use-phase number into a sales asset

Every automaker's Scope 3 includes the tyres you supply, both embodied and in-use. The tyremaker that hands them clean per-model carbon data wins the next platform. Illustrative accounts

Representative account · Tata Motors Public net-zero: PV 2040 · CV 2045

Tyres supplied · embodied

0 tCO2e

Cradle-to-gate, allocated per model, illustrative

In-use · attributed

0 tCO2e

Rolling-resistance share of vehicle fuel

Pack format

ESRS E1 + CDP

Drops into their value-chain disclosure

Refresh

Qtly

Auto from your inventory closes

OEM cluster	Ask on record	Pack status
Indian PV & CV OEMs · net-zero committed	Per-model tyre PCF + use-phase · annual	Auto-generated
EU OEMs · via Vredestein · CSRD scope	ESRS E1 value-chain data · low-RRc lines	Auto-generated
Global fleet & logistics operators	Fuel-saving + Scope 3 evidence for tenders	Template ready

Every OEM questionnaire your sales team dreads becomes an export button, and a reason they specify Apollo on the next platform.

◳ One-layer mockup. The readiness layer for a deadline you already face. Full evidence tracking ships in a pilot.

Outcome preview · CSRD / ESRS E1 · Vredestein

CSRD assurance-ready: Vredestein's first ESRS E1 cycle

Your European business reports under CSRD. ESRS E1 wants the full Scope 3, use-phase included, under assurance. Today three categories sit outside scope. Disclosed · SR FY26

Assured today vs what ESRS E1 needs Illustrative gap

Item	Today	ESRS E1 needs	Move
Scope 1 & 2	Reasonable assurance	Assured	In place
Scope 3 · Cat 1 to 7, 9	Assured	Assured	In place
Cat 8 · upstream leased216,421 t	Reported · unassured	Assured	Into scope
Cat 12 · end-of-life517,620 t	Reported · unassured	Assured	Into scope
Cat 11 · use of sold products	Not reported	Reported + assured	Measure, then assure

7 of 10 categories assured → 10 of 10

Same inventory as the use-phase track. Close these three and Vredestein's first CSRD cycle is a filing, not a fire drill.

System of record

Artifacts

Every number starts as a validated upload or API run with row-level lineage. This is the simulated mid-pilot state. File names and volumes are illustrative. Simulated

Name	Methodology	Category	Uploaded	Records	Status
tbr_unit_sales_FY26.csvC11 · truck & bus	Use-Phase Rolling-Resistance	Scope 3 · C11	Jul 14, 2026	2,140,880	Completed
pcr_label_rrc_batch03.xlsxC11 · passenger, EU label RRc	Use-Phase Rolling-Resistance	Scope 3 · C11	Jul 11, 2026	9,318	Completed
rubber_supplier_geolocation.csvC1 · EUDR plot polygons	EUDR Geolocation + FLAG	Scope 3 · C1	Jul 08, 2026	18,644	Completed
vredestein_energy_meters_Q1.csvScope 2 · Enschede + Hungary	Purchased Electricity Market Based	Scope 2	Jul 05, 2026	4,206	Completed
elt_endoflife_FY26.xlsxC12 · end-of-life tyres	Waste · EOL Treatment	Scope 3 · C12	Jul 02, 2026	61,772	Completed

Datasets & methodology

Process: why an auditor trusts these numbers

Version-pinned factors, public computation profiles, reproducible runs. The same rails under every Carbon OS workspace. This part is the real product, not a mockup.

Datasets · version-pinned

Dataset	Used for	Version
iea_fleet_fuelfuel per km by vehicle class	C11 use-phase	2025
tyre_rolling_resistanceRRc → fuel share, EU label	C11 primary lines	rolling
rubber_flag_factorsnatural rubber · land-use	C1 · FLAG	GHGP FLAG
cea_grid_factorIndia grid · kg CO2e/kWh	S2, plants	v20 · FY24-25
ipcc_ar6_gwp	All gas conversions	AR6

Methodology · public profiles

C11 · use-phase rolling resistance activity-first

Per segment: units sold × representative lifetime distance × the share of vehicle fuel attributable to rolling resistance × fuel emission factor. EU tyre-label RRc where available; peer-benchmarked intensity for the undisclosed tail. Each line tagged with its data-quality tier.

C1 · natural rubber + FLAG plot-linked

Supplier volumes × land-use and processing factors, with FLAG emissions reported separately per GHG Protocol. Geolocation polygons carry the EUDR deforestation-free evidence alongside the carbon.

Assurance · full-scope pack ISAE 3410

Cat 8, 11 and 12 lineage exported in the same S.R. Batliboi-ready format as your assured categories, so reasonable assurance extends to the full inventory.

Data-quality tiers, visible everywhere

Tier 1 activity-specific · Tier 2 activity-based average · Tier 3 peer proxy. Every segment shows its tier mix; the pilot's whole point is moving lines up the tiers.

Transparency

How this demo was built

This is a simulation, and we'd rather you know exactly how it works than wonder. Everything here was generated from public documents by the Carbon OS engine, the same engine that would run on your real data in a pilot.

What's real

Marked Disclosed · SR FY26 throughout. Sourced from your FY26 Sustainability Report (15th ed.) and BRSR FY26, reasonable assurance by S.R. Batliboi (ISAE 3410), plus CDP and SBTi:

X-Ray rating 85/100, rank 3 of 1,247 · Scope 1: 268,478 · Scope 2: 208,571 (market-based) · Scope 3: 2,883,783 tCO2e across 10 categories (Cat 1 1,668,126 incl. 282,706 t FLAG · Cat 12 517,620 · Cat 8 216,421) · Category 11 not reported and outside the SBTi boundary (SR p17, p83) · Cat 8 & 12 outside assurance · CDP A− (Climate + Water) · SBTi validated near + long-term, net-zero FY50 (90% abs) · RE 44.09% · revenue ₹284.71 bn consolidated · peer scores (M&M 75, JK Tyre 64, CEAT 64, MRF 46).

What's illustrative

Marked Illustrative throughout. Built by the Carbon OS estimation engine, replaced by your data in a pilot:

The Category 11 use-phase estimate (≈13 Mt, range 9 to 16 Mt) and its segment splits · the 10% LRR avoided figure (≈1.3 Mt/yr) · the OEM account allocations · supplier and segment counts, artifact files and the 62% mid-pilot state · projected rating 90.

Method: the 9 to 16 Mt use-phase range

Michelin discloses Category 11 (use of sold products) of ≈125 Mt CO2e, about 90% of its total footprint, on ≈€27.2 bn of 2024 sales. Normalising by revenue to Apollo's ≈€3.1 bn (₹284.71 bn) gives ≈14 Mt. Apollo's mix skews to two-wheeler and passenger and India replacement, shorter lifetime distances than Michelin's truck and premium mix, so we widen downward to a 9 to 16 Mt range, mid ≈13 Mt. Even the floor is ≈2.7× Apollo's entire reported footprint. The pilot's first deliverable collapses the range to a segment-verified number from your unit sales and rolling-resistance data.

Why we demo this way

Nothing here pretends to be your live account. Carbon OS is a working platform. The artifacts, datasets and methodology rails under this demo are the real product. The outcome tracks are simulations built to find out, with you, which problem matters most. If this direction is right, a scoped pilot replaces every amber label with your data, usually inside 90 days.

We'd rather show you an honest simulation than a pretend product. The X-Ray is real, the engine is real, and the gap is real.

A leader's scorecard.One category missing entirely.

Four moves.One is already running.

Use-phase intelligence

EUDR rubber traceability

OEM carbon data packs

CSRD assurance-ready

Your workspace, simulated mid-pilot.

Month two of a pilot

One moment to try

Every figure labelled

You lead on disclosure. The value is the category you skip.

Where you stand Disclosed · SR FY26

Why you're here

Pick where we go deeper

Use-phase intelligence

EUDR rubber traceability

OEM carbon data packs

CSRD assurance-ready

Peer set · tyre & auto components Disclosed scores

From here

X-Ray baseline

Scoped pilot

Assured use-phase

The next move

Use-phase intelligence: measuring the category you skip

Boundary review: use-phase confirmed material, mapped by segment

Segment & rolling-resistance data: primary data replaces proxies

Use-phase recompute: watch Category 11 appear

Publish & assure: Category 11 in the inventory

The value on the table: from blind spot to sales asset

EUDR rubber traceability: your licence to keep selling in Europe

The traceability ladder

Policy & framework

Supplier assurance

Plot-level geolocation

EUDR due-diligence statements

OEM carbon data packs: turn your use-phase number into a sales asset

Representative account · Tata Motors Public net-zero: PV 2040 · CV 2045

CSRD assurance-ready: Vredestein's first ESRS E1 cycle

Assured today vs what ESRS E1 needs Illustrative gap

Artifacts

Process: why an auditor trusts these numbers

Datasets · version-pinned

Methodology · public profiles

How this demo was built

What's real

What's illustrative

Why we demo this way

A leader's scorecard.
One category missing entirely.

Four moves.
One is already running.