The SCF Barometer is a joint initiative of the Supply Chain Finance Community and PwC. It is a survey aimed at mid to large corporate that investigate the status of the SCF market. The 2018-2019 edition provides an extremely useful ‘snapshot’ based on those actually planning or operating SCF programmes enabling us to reflect where the Supply Chain Finance industry has come from, its current reality and highlights the factors, which will influence and shape the industry’s future direction.

In the modern Supply Chain Finance landscape, Reverse Factoring is one of the most consolidated business model for working capital financing. However, accounting treatment of Reverse Factoring might affect the balance sheet of large corporate, with disruptive consequences for the programme as a whole.