Anna Skopets
Net-Zero Programme Lead, BDO Global
It is easy to assume that prioritising net-zero matters most for high-emitting sectors such as manufacturing, construction and logistics. Professional services firms, by comparison, typically have a much smaller carbon footprint. But focusing solely on emissions misses the bigger picture: the role these firms play in shaping business decisions, driving innovation and supporting long-term economic resilience.
It is true that for an organisation such as BDO, the source of emissions sits almost entirely in its value chain. More specifically - in the value of goods and services it buys from its suppliers. It is typical for such emissions to represent 80-90% of our overall carbon footprint and once the footprint has been calculated, such realisation can indeed be very disconcerting.
And then come the targets. At BDO we are proud that most of our largest member firms have their Scope 3 net-zero targets aligned to science pathways and validated by the SBTi. The targets set by each firm vary from absolute reduction to intensity-based emissions and supplier engagement targets. It is common for a larger BDO firm to count its suppliers in hundreds, and sometimes even in thousands.
Any chosen method of Scope 3 target will require one key action from our firms – engagement with suppliers to either understand if they may already be working towards net-zero (great news if they are!), or, which will be the case for the majority suppliers, to try and persuade them to set the same targets.
Is the effort really worth it?
And this is the point of next realisation, which makes the work on net-zero even more daunting. Some suppliers are large, complex organisations where influencing change can feel difficult, while others may seem too small to have a material impact.
So why bother, when this all feels unsurmountable, and the impact does not feel worth the effort? Here is why.
Anna Skopets
Professional services as a whole has a huge impact. The BDO network alone procures hundreds of millions worth of services and products. For the industry, which includes BDO’s peers in audit, accounting and assurance, financial services firms, a wide range of consultancy businesses, engineering and architectural companies and legal firms, this value will be expressed in billions. The combined spending power is immense, and each business in the professional services industry, as well as any other, has a choice of who it decides to spend their money with.
This power and the positive impact it can create tends to be underestimated. This is understandable. In many industries, the link between what a business buys and what it ultimately sells is clear and visible. Take food production as an example. The quality of an ingredient, and where it comes from, can directly influence the taste of the product, its market positioning, consumers' desire to buy it and, ultimately, the value of the brand.
For a consulting or accounting firm, that connection is far less obvious. The relationship between procurement decisions and market value is less tangible. As a result, the influence that supplier choices can have on business outcomes is often overlooked.
Yet if exercised holistically and strategically, procurement can have a huge influence on behaviours in the firm’s supply chain, while bringing substantial operational savings and even helping generate sustained commercial wins.
It is very encouraging to see that some BDO firms are starting to prove this, while also challenging the misconceptions. “For us, the real enabler was the SBTi target modelling exercise. It was the trigger that helped us move from the Scope 3 footprint to a much more operational view of where action was needed, where we need to reduce first”, says Walter Delage, Chief Impact Officer at BDO France.
The firm has only been executing its net-zero strategy for just over a year. During that time they have made an important discovery. Efforts to reduce supply chain emissions have also helped strengthen the maturity of its procurement function.
As part of this work, the firm established a dedicated procurement team focused on engaging suppliers and driving emissions reductions. In doing so, it identified opportunities to improve purchasing practices. What began as a decarbonisation initiative has also become a source of meaningful operational savings.
Linking carbon to the C-suite
What such a strategic approach does, is open C-suite doors for a conversation about the financial and commercial impact of net-zero, and links carbon to profit. When further essential considerations are included - in, such as supplier ethical conduct, potential for disruption etc, the conversation also quickly extends to business risk management.
For many BDO firms their SBTi targets are also about enabling access to their core markets. As the regulatory, financial and market pressure increases, the argument in support of science-aligned targets to net-zero is not subsiding either. In fact, according to a 2025 UN Global Compact–Accenture CEO Study, 88% of leading CEOs say the business case is stronger than five years ago, while 98% expect to make progress in Scope 3 through value-chain collaboration.
Influencing through collaboration
Which brings me to my final point in building the case for Scope 3 action: the impact of influence through collaboration.
As BDO firms are starting to demonstrate, decarbonising your supply chain isn’t something you can do alone - it depends on strong, collaborative relationships with suppliers. By working together, setting clear expectations, sharing knowledge and supporting capability building, we can help our suppliers reduce emissions while strengthening their own performance. This collaborative approach not only drives progress towards net zero, but also creates more resilient, efficient and future-ready supply chains that deliver shared value for everyone involved.
Practically, what is the advice for someone in the industry who does not know where to start with Scope 3 action? Start by asking these questions:
If the answer to most of those questions is “no” or “not yet,” now is the time to act. Scope 3 is not just about climate targets, although they can be a true enabler. It’s about achieving operational efficiencies, making a firm more resilient, and creating additional value for the business.
The case for action extends beyond environmental goals. It is about building resilient businesses, strengthening value chains and creating long-term value. No action – or opportunity to influence – is insignificant, and the collective reach of large organisations through their supply chains is a powerful force for positive change.