Accounting for Scope 3 Use- Phase Emissions for Software Companies Exploring Challenges and Potential Solutions FEBRUARY 2026 | WHITEPAPER BSR | Accounting for Scope 3 Use-Phase Emissions for Software Companies 1 About This Report This report summarizes key research findings from the Scope 3 for Software (S34S) Roundtable on challenges and solutions for software use-phase emissions. The report explores the complex issues surrounding accounting, measurement methodologies, and data collection and engagement w ...

Core Insights - The latest issue of Procurement Magazine focuses on global leaders, breakthrough technologies, and strategies that are shaping the future of resilience, visibility, and traceability in procurement [1][2] Company Features - The magazine includes a cover feature on Coupa, discussing its approach to addressing the disconnect in Agentic AI [3] - It also highlights the Top 10 BPO Providers in Procurement, showcasing leading companies in the sector [4] Editorial Highlights - Dale Creaser, VP of Global Supply Chain at Mars Food & Nutrition, emphasizes the importance of direct farmer partnerships and climate-smart agriculture for sustainable sourcing [9] - Peter Truman, Senior Director of Technical Architects at Coupa, discusses the application of AI in spend management, noting that it is not a generic capability [11] - The issue features insights on how AI is transforming supplier negotiations, with enterprises achieving significant savings through contract intelligence [10] Upcoming Events - BizClik is organizing the Procurement & Supply Chain LIVE: The Net Zero Summit in 2026, aimed at senior executives focused on decarbonization [12] - The event will gather over 2,000 attendees, both in-person and virtual, to discuss the intersection of sustainability and supply chains [13] Company Overview - BizClik is a global B2B media and events company that produces content across various sectors, including technology, sustainability, procurement, fintech, and AI [14]

Core Insights - The payments industry is undergoing transformation driven by five key forces: agentic payments becoming competitive tools, emergence of payments-specific foundational models, necessity of robust fraud management, transaction banking leveraging AI, and fragmentation of stablecoins as they scale [1] Group 1: Agentic Payments - Agentic payments are transitioning from experimental phases to becoming essential competitive assets, with a focus on protocol standardization and multi-rail enablement to reduce friction in transactions [2] - Companies must enhance risk models to recognize agents as active participants, incorporating new signals such as agent reputation and intent authorization [2] Group 2: Payments-Specific Models - A shift is anticipated from general-purpose large language models (LLMs) to industry-specific models tailored for payments, prompting firms to decide between building or partnering for access to these specialized models [3] Group 3: Fraud Management - Fraud management has become a baseline requirement for banks and merchants, necessitating a unified risk stack that includes device, identity, transaction, and agentic signals to cover the entire customer journey [4] - Companies are advised to integrate deepfake detection and real-time scoring to combat emerging fraud tactics [4] Group 4: Transaction Banking and AI - Transaction banking is emerging as a key area for AI application, with firms encouraged to develop an AI adoption heatmap to identify and expand use cases [5][8] Group 5: Stablecoins - The stablecoin ecosystem is expanding with various use cases, but it is also becoming increasingly fragmented, necessitating exploration of alternative solutions like tokenized deposits and central bank digital currencies (CBDCs) [8][12] - Multiple regulated stablecoin issuers are competing, with Ripple's RLUSD surpassing $1 billion in circulation and Circle working on reducing fragmentation in USDC [12] Group 6: Alternative Payment Rails - Alternative payment methods are gaining traction alongside traditional card payments, with both infrastructures coexisting and advancing digital payment solutions [9] Group 7: Future of Payments - The future of payments is expected to be characterized by agent-led, model-driven, and multi-rail systems, with standards like ACP and domain-specific foundational models shaping the landscape [10] Group 8: Innovations and Developments - Companies like Ant International and Stripe are launching innovative solutions such as the Agentic Commerce Protocol and AI-driven payment models to enhance transaction efficiency and security [6][13] - Visa is scaling its generative Large Transaction Model, which has significantly improved fraud detection rates [7]

Core Insights - The acquisition of Scoutbee by Coupa highlights the increasing role of artificial intelligence in transforming supply chain management and logistics [1][4] Company Overview - Coupa, founded in 2006, is based in Foster City, California, and has approximately 3,000 employees [3] - Scoutbee, established in 2015 and located in San Francisco, has around 50 employees and specializes in helping shippers and manufacturers identify alternative suppliers [3] Acquisition Details - The terms of the acquisition between Coupa and Scoutbee were not disclosed [2] - The deal aims to enhance Coupa's global buyer-supplier network, which includes over 10 million users, and strengthen its data-driven sourcing and procurement capabilities [3] Market Trends - The generative AI in logistics market was valued at $1.3 billion in 2024 and is projected to grow to $23.1 billion by 2034 [4] - Logistics providers are increasingly leveraging AI for various applications, including simulating delivery routes, optimizing inventory, and predicting disruptions, leading to efficiency gains and cost reductions [4]

Core Insights - ACI Worldwide has appointed Todd Ford and Didier Lamouche as independent directors to its Board of Directors, enhancing the board's expertise and leadership [1] Company Developments - The appointments of Todd Ford and Didier Lamouche reflect ACI Worldwide's commitment to adding highly qualified business leaders to its Board [1] - Todd Ford previously served as President, CFO, and EVP Operations at Coupa, a leading SaaS platform for business spend management [1]

Core Viewpoint - Elliott Management has acquired a significant stake in BILL, indicating a belief that BILL could be a target for future takeovers in the payments sector [2][3]. Company Overview - BILL specializes in automating payments for small and medium-sized businesses (SMBs) and processes over $300 billion in transactions annually [3]. - At its peak in 2021, BILL was valued at $34 billion, but its shares have since declined by 85%, although they rose by 5.1% in after-market trading following news of Elliott's stake [3]. Market Context - The payments industry is witnessing increased takeover activity, with companies like Coupa and AvidXchange being taken private for $8 billion and $2.2 billion respectively, and Melio sold for up to $3 billion earlier this year [4]. - BILL is expanding its customer base to larger companies to secure more stable cash flows and is also working on increasing transaction fees [4]. Competitive Landscape - The B2B FinTech space is becoming more competitive, with established players like Intuit QuickBooks, PayPal, and American Express, as well as newer entrants such as Ramp and Brex, targeting SMBs with financial automation solutions [5]. - BILL differentiates itself by offering an integrated suite that includes accounts payable (AP), accounts receivable (AR), spend management, and expense tracking, positioning itself as an end-to-end financial workflow enabler [6]. Technology Adoption - Research indicates that SMBs are increasingly utilizing technologies like AR automation to improve efficiency, speed, and accuracy, which helps them remain competitive [7].

Core Viewpoint - Elliott Management has acquired a significant stake in BILL, indicating a belief that BILL could be a target for future takeovers in the payments sector [2][3]. Company Overview - BILL automates payments for small and medium-sized businesses (SMBs) and processes over $300 billion in transactions annually [3]. - At its peak in 2021, BILL was valued at $34 billion, but its shares have since declined by 85% [3]. - Following the news of Elliott's stake, BILL's shares rose by 5.1% in after-market trading [3]. Industry Context - The payments sector is experiencing increased takeover activity, with companies like Coupa and AvidXchange being taken private for $8 billion and $2.2 billion respectively, and Melio sold for up to $3 billion [4]. - The B2B FinTech space is becoming more competitive, with established players like Intuit QuickBooks, PayPal, and American Express, as well as newer entrants like Ramp and Brex, targeting SMBs [5]. Competitive Advantage - BILL differentiates itself through an integrated approach that includes accounts payable (AP), accounts receivable (AR), spend management, and expense tracking, positioning itself as an end-to-end financial workflow enabler [6]. - The company aims to expand its customer base to larger companies for more reliable cash flows while increasing transaction fees [4]. Market Trends - Research indicates that SMBs are leveraging technologies like AR automation to improve efficiency, speed, and accuracy, which helps them remain competitive [7].

Core Insights - Levelpath is revolutionizing the $7.3 billion procurement software market by making procurement as easy as ordering food on a mobile app [1] - The company recently completed a $55 million Series B funding round, aiming to quadruple its revenue post-funding [2] Company Strategy - Levelpath's strategy focuses on enhancing the procurement interaction experience rather than replacing existing platforms like Coupa or SAP Ariba [2] - The company plans to start with indirect procurement, providing ready-made templates and a mobile platform for quick value realization, before expanding to more complex direct procurement [2] User Experience - Levelpath emphasizes the importance of design and user satisfaction, aiming to provide a consumer-like experience in the B2B sector [3] - The platform is designed to be mobile-first and user-friendly, allowing employees to easily participate in the procurement process [6][10] Technology and Features - Levelpath's AI engine, Hyperbridge, transforms procurement interactions and decision-making by managing supplier data and automating processes [8][10] - The platform integrates with existing ERP systems, providing a comprehensive view of procurement activities and enabling real-time data access [10][11] Business Model and Market Validation - Levelpath operates on a subscription-based model, ensuring quick ROI for clients through value validation with benchmark customers [15] - Successful pilot projects have demonstrated significant cost savings and efficiency improvements for clients, such as a 200% ROI within six weeks for Treehouse Foods [16] Industry Recognition and Future Plans - Levelpath has gained recognition across various industries, including biotech and e-commerce, and has been included in Gartner's 2024 maturity curve and IVP AI 55 list [16] - The company plans to invest in AI research and mobile expansion, with future developments including an "AI Front Door" chat interface and enhanced ERP integration [16]

Core Insights - The global Supply Chain Management (SCM) Market is projected to grow from USD 38.51 billion in 2025 to USD 58.42 billion by 2030, reflecting a Compound Annual Growth Rate (CAGR) of 8.7% during the forecast period [1] Market Dynamics - Rising automation in production and distribution is driving demand for SCM solutions that align planning with real-time execution, enhancing efficiency and reducing errors [3] - The need for actionable insights from operational data is pushing companies towards intelligent SCM platforms that improve forecasting and streamline costs [3] - Mobile-first SCM tools are optimizing business performance by providing real-time access to information and enhancing agility in supply chain execution [4][5] Regional Insights - The US is the largest market for supply chain management, driven by operational resilience, digital transformation, and end-to-end visibility [6] - High demand from sectors such as manufacturing, retail, healthcare, and e-commerce is fueling investments in logistics optimization and warehouse automation [6] Deployment Trends - Cloud-based deployments in SCM are expected to witness the highest growth rate, offering scalable and remotely accessible platforms that enhance agility and reduce IT maintenance [7] - These cloud solutions support core modules such as planning, sourcing, production, logistics, and fulfillment, making them the preferred model across industries [7] Technological Opportunities - Digital twins and scenario simulation are transforming supply chain planning by allowing organizations to model and trial the effects of different decisions in real-time [8] - These technologies help businesses anticipate responses to disruptions and streamline resource deployment, enhancing strategic planning [8]

Core Insights - Levelpath, a procurement software startup founded by the Scout RFP team, has raised $55 million in Series B funding led by Battery Ventures, aiming to quadruple its revenue this year [1][2] - The company integrates AI capabilities from its inception, allowing it to analyze unstructured data in contracts and recommend cost-effective alternatives [2] - Levelpath's market entry coincides with a growing demand for modern procurement solutions, as traditional vendors like Coupa and Ariba dominate the market with outdated systems [2][3] Funding and Growth - The Series B funding round included participation from existing investors such as Benchmark and Redpoint, who previously led earlier funding rounds [1] - The procurement software market is valued at $7.3 billion in 2023, making software improvements highly valuable for companies [2] Competitive Landscape - Despite being a smaller player compared to competitors like Zip and Oro Labs, Levelpath possesses key advantages, including strong backing from Battery Ventures and a reputable founding team [3] - Battery Ventures' Neeraj Agrawal highlighted the potential for Levelpath to disrupt the market dominated by traditional vendors [2][3] Founders and Vision - Founders Stan Garber and Alex Yakubovich have a long-standing partnership, having worked together for over 20 years, and share a vision of making procurement software user-friendly [3] - The founders' previous experience with Scout RFP, which was acquired by Workday for $540 million, informs their approach to addressing procurement pain points [1][3]