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PwC Türkiye

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uuid000bwqr

Namestring
PwC Türkiye
Legal namestring
PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi & PwC Yeminli Mali Müşavirlik Anonim Şirketi & PwC Danışmanlık Hizmetleri Anonim Şirketi & PwC Yönetim Danışmanlığı Anonim Şirketi & PwC Serbest Muhasebeci Mali Müşavirlik Limited Şirketi
Websiteurl
pwc.com.tr
Company typeenum
Private
Founded yearint
1981
Descriptiontext

PwC Türkiye is the Turkish member firm of the global PwC (PricewaterhouseCoopers) professional services network, established in 1981 and headquartered in the Galataport Istanbul complex. The firm operates through five distinct Turkish legal entities covering audit, tax, management consulting, and accounting services, with physical offices in Istanbul, Ankara, İzmir, Bursa, and Eskişehir. It serves enterprise clients across financial services, technology/media/telecommunications, energy and infrastructure, industrial manufacturing, healthcare and life sciences, retail and consumer products, and automotive sectors, delivering services through named client partners and engagement teams organized by industry vertical and service line.

The firm's service portfolio spans Audit and Assurance, Tax (corporate tax certification, transfer pricing, indirect taxes, R&D incentives, international tax advisory), Digital Services (ERP transformation, cloud migration, advanced analytics, RPA, cybersecurity, Salesforce and Microsoft implementations), Deals and M&A advisory, Strategy and Management Consulting, Forensics and Compliance, Risk and Technology, Human Capital, ESG and Sustainability, and Start-up Services. Underlying technology investments include Microsoft, Salesforce, Workday, Introhive, and Iron Mountain partnerships supporting internal operations and client delivery, plus AI-related capabilities including the AI Fitness assessment framework and published AI Performance Study research. The firm also operates PwC Business School as a professional training subsidiary.

Revenue is generated through engagement-based professional services pricing with multi-year contract structures; specific fees are not publicly disclosed. Distribution is exclusively direct enterprise field-sales, supplemented by content marketing, thought leadership (CEO Survey, AI Performance Study), social media, and event-driven lead generation. The firm maintains ISO 27001 certification since December 2008 (upgraded to ISO/IEC 27001:2022) covering all audit, accounting, tax, and consulting services, and publishes annual Transparency Reports.

Short descriptiontext

PwC Türkiye is the Turkish member firm of the global PwC network, providing audit, tax, consulting, deals, digital, ESG, and human capital advisory services to enterprise clients across financial services, TMT, energy, manufacturing, healthcare, retail, and automotive sectors.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
5,001–10,000
akta.pro rankint
HeadquartersIstanbul
HQ citystring
Istanbul
Markets served

Serves global market

Offices6 records

Each record includes

City, Country, Type, Description, Source

Keyword5 values
audit and assurance, tax advisory services, management consulting, digital transformation consulting, mergers acquisitions advisory
Industry3 codes
1Program & Project Management (PMO) Consulting
CodeBPAHACALPrimaryYes
2Sustainable & Responsible Supply Chain (ESG, Scope 3)
CodeBPAHAHAMPrimaryNo
3Compliance, Risk & Supplier Due Diligence (KYC/ESG/Sanctions)
CodeBPAAAJAKPrimaryNo
NAICS code1 code
  • Offices of Certified Public Accountants541211
Product category
Professional Services
GTM motion1 record

Each record includes

Type, Description, Source

Revenue model4 records
1Audit and Assurance Services
TypeProfessional Services
Description

Independent audit services, financial statement audits, IFRS reporting, actuarial services, and certification services for financial and non-financial institutions.

pwc.com.tr
2Tax Services
TypeProfessional Services
Description

Corporate tax certification, transfer pricing, indirect taxes, R&D tax incentives, international tax advisory, and tax reporting services.

pwc.com.tr
3Consulting and Advisory Services
TypeProfessional Services
Description

Digital transformation, strategy and management consulting, M&A advisory, risk and process technology services, ESG and sustainability advisory.

pwc.com.tr
4Professional Training Services
TypeProfessional Services
Description

PwC Business School provides professional education and development programs including synchronous and asynchronous training models. Services include corporate training, professional development courses in finance, tax, audit, consulting and technology.

pwc.com.tr
Marketing channels6 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels1 record

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components5 values
Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure
Pricing details1 tier
1Professional services engagements are quoted based on scope and complexity
ModelOtherBilling cadenceMulti-year contract
Notes

Engagement-based pricing varies by service type, team composition, and project duration. No public pricing tiers available.

pwc.com.tr
GTM typeB2B
B2B
Offering typeServices
Services
Brand1 record
1PwC Business School
Description

Professional education and training institution offering synchronous and asynchronous learning programs in areas including finance, tax, audit, consulting, and technology. Founded in October 2009; has trained over 36,400 participants across 1,835 training sessions in 17 categories with 140 instructors.

pwc.com.tr
Core offering1 text field

PwC Türkiye provides independent audit and assurance, tax advisory, digital transformation, M&A advisory, strategy and management consulting, forensics and compliance, risk and process technology, human capital, and ESG/sustainability services to public and private organizations in Turkey. Services are delivered by professional staff organized by industry vertical and service line through offices in Istanbul, Ankara, Izmir, Bursa, and Eskisehir. The firm also operates PwC Business School as a professional training subsidiary.

Differentiator
Functional benefit
Problem solved
Quantifiable outcome1 of 2 values shown
  • 36,400+ training participants served by PwC Business School
+1 more record
Product overview1 text field

PwC Türkiye is a professional services firm offering a comprehensive portfolio of audit, tax, digital, deals, strategy, forensics, risk, and human capital services. The firm operates as a multi-service consulting practice rather than a software product company. Core service lines include Denetim ve Güvence (Audit and Assurance), Vergi (Tax Services), Dijital Hizmetler (Digital Services covering ERP transformation, cloud, cybersecurity, analytics, and RPA), Şirket Birleşme ve Satın Alma (Deals and M&A), Strateji ve Yönetim Danışmanlığı (Strategy and Management Consulting), Suistimal ve Uyum (Forensics and Compliance), Risk ve Teknoloji (Risk and Technology), İnsan Yönetimi (Human Capital), ESG ve Sürdürülebilirlik (ESG and Sustainability), and Girişim Hizmetleri (Start-up Services). The firm also operates PwC Business School as a professional training subsidiary with over 36,400 participants trained across various disciplines.

Product and service2 records
1Denetim ve Güvence (Audit and Assurance)
CategoryAudit and Assurance
Description

Independent audit, assurance, and financial statement examination services for public and private companies across sectors. Includes statutory audit, capital markets/IPO support, and actuarial services.

2Vergi (Tax Services)
Scale indicator3 records

Each record includes

Type, Value, Description, Source

Partnership5 partners
Strategic tierCoreTypeTechnology or Integration
Description

Microsoft provides business applications (email, documents, calendar) and Azure cloud services to PwC Türkiye. Address: Microsoft Campus, Thames Valley Park, Reading, RG6 1WG, United Kingdom.

Strategic tierCoreTypeTechnology or Integration
Description

Salesforce provides customer relationship management (CRM) systems to support client engagement and relationship management operations.

Strategic tierCoreTypeTechnology or Integration
Description

Workday provides human resources management systems to PwC Türkiye for HR operations and employee management.

Strategic tierCoreTypeTechnology or Integration
Description

Iron Mountain provides document storage and archiving services. Address: Nispetiye Cad. Akmerkez B3 Blok Kat:11 Etiler Beşiktaş İstanbul Türkiye.

Strategic tierCoreTypeStrategic or Co-development Partner
Description

PwC network companies (each with independent legal personality) provide global IT technology and support services enabling coordinated service delivery across the PwC global network.

Recent move6 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight6 records

Each record includes

Type, Description

Peers10 records
TypeDirect peer
Description

Turkish member firm of Deloitte Touche Tohmatsu, offering audit, tax, consulting, and advisory services. Directly competes with PwC Türkiye across the same Big Four service lines and enterprise client base in Turkey.

2EY (Ernst & Young) Türkiye
TypeDirect peer
Description

Turkish member firm of Ernst & Young Global, delivering audit, tax, and advisory services. Competes head-to-head with PwC Türkiye in statutory audit, corporate tax, and transaction advisory for large Turkish corporates.

TypeDirect peer
Description

Turkish member firm of KPMG International providing audit, tax, and advisory services. Direct competitor to PwC Türkiye in financial services audit, ESG assurance, and consulting engagements across Turkish enterprises.

TypeDirect peer
Description

Turkish member of BDO International, the global mid-tier accounting network. Competes with PwC Türkiye particularly in mid-market audit, tax, and advisory where PwC's enterprise focus leaves pricing room for BDO.

TypeDirect peer
Description

Turkish member firm of Mazars, an international audit and advisory network. Overlaps with PwC Türkiye in audit, tax, and consulting for both mid-market and large enterprises in Turkey.

TypeDirect peer
Description

Turkish member of Grant Thornton International Ltd, providing audit, tax, and advisory services. Competes with PwC Türkiye in mid-tier audit and advisory work and increasingly in ESG and transactions.

TypeDirect peer
Description

Turkish member of RSM International, the sixth-largest global audit network. Competes with PwC Türkiye in mid-market audit, tax compliance, and cross-border advisory for Turkish SMEs and family-owned groups.

TypeDirect peer
Description

Turkish member of Baker Tilly International, providing audit, accounting, tax, and advisory services. Direct competitor to PwC Türkiye in statutory audit and tax services for mid-sized Turkish companies.

TypeBroad incumbent
Description

Global professional services firm with a strong Turkish practice focused on technology, digital transformation, and management consulting. Adjacent competitor to PwC Türkiye's digital and consulting practices, though it does not compete in statutory audit.

TypeBroad incumbent
Description

Global strategy consulting arm of the PwC network operating in Turkey. Functionally overlaps with PwC Türkiye's Strategy and Management Consulting practice but addresses top-tier strategy mandates across all industries.

Market position
Strengths5 records

Each record includes

Headline, Details, Source

Weaknesses5 records

Each record includes

Headline, Details, Source

Competitive moat6 records

Each record includes

Type, Details

Key risks6 records

Each record includes

Headline, Details, Source

Key highlights7 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Segment7 records

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile4 records

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
No
API detail
Has APIbool
No

Docs URL, Description

AI capability7 records

Each record includes

Type, Description, Source

AI maturity
App detail

Has app

Feature3 records

Each record includes

Title, Differentiator, Description, Source

Core technology
Revenue estimate
Valuation estimate
Number of profiles
Profiles3 records

Each record includes

Name, Designation, Designation category, Overview, Profile commentary, Source

Subsidiaries5 records

Each record includes

Name, Acquired on, Relationship type, Type, Business focus

Compliance2 records

Each record includes

Name, Class, Description

Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

PwC Türkiye

Professional Servicespwc.com.tr

PwC Türkiye is the Turkish member firm of the global PwC network, providing audit, tax, consulting, deals, digital, ESG, and human capital advisory services to enterprise clients across financial services, TMT, energy, manufacturing, healthcare, retail, and automotive sectors.

What PwC Türkiye does

PwC Türkiye is the Turkish member firm of the global PwC (PricewaterhouseCoopers) professional services network, established in 1981 and headquartered in the Galataport Istanbul complex. The firm operates through five distinct Turkish legal entities covering audit, tax, management consulting, and accounting services, with physical offices in Istanbul, Ankara, İzmir, Bursa, and Eskişehir. It serves enterprise clients across financial services, technology/media/telecommunications, energy and infrastructure, industrial manufacturing, healthcare and life sciences, retail and consumer products, and automotive sectors, delivering services through named client partners and engagement teams organized by industry vertical and service line.

The firm's service portfolio spans Audit and Assurance, Tax (corporate tax certification, transfer pricing, indirect taxes, R&D incentives, international tax advisory), Digital Services (ERP transformation, cloud migration, advanced analytics, RPA, cybersecurity, Salesforce and Microsoft implementations), Deals and M&A advisory, Strategy and Management Consulting, Forensics and Compliance, Risk and Technology, Human Capital, ESG and Sustainability, and Start-up Services. Underlying technology investments include Microsoft, Salesforce, Workday, Introhive, and Iron Mountain partnerships supporting internal operations and client delivery, plus AI-related capabilities including the AI Fitness assessment framework and published AI Performance Study research. The firm also operates PwC Business School as a professional training subsidiary.

Revenue is generated through engagement-based professional services pricing with multi-year contract structures; specific fees are not publicly disclosed. Distribution is exclusively direct enterprise field-sales, supplemented by content marketing, thought leadership (CEO Survey, AI Performance Study), social media, and event-driven lead generation. The firm maintains ISO 27001 certification since December 2008 (upgraded to ISO/IEC 27001:2022) covering all audit, accounting, tax, and consulting services, and publishes annual Transparency Reports.

PwC Türkiye firmographics

Firmographics
Name
PwC Türkiye
Legal name
PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi & PwC Yeminli Mali Müşavirlik Anonim Şirketi & PwC Danışmanlık Hizmetleri Anonim Şirketi & PwC Yönetim Danışmanlığı Anonim Şirketi & PwC Serbest Muhasebeci Mali Müşavirlik Limited Şirketi
Website
https://pwc.com.tr
Company type
Private
Founded year
1981
Operating status
Operating
Headcount range
5,001–10,000 employees
Short description
PwC Türkiye is the Turkish member firm of the global PwC network, providing audit, tax, consulting, deals, digital, ESG, and human capital advisory services to enterprise clients across financial services, TMT, energy, manufacturing, healthcare, retail, and automotive sectors.
Ownership category
akta.pro rank

PwC Türkiye industry classification

Industry
Product category
Professional Services
NAICS
Offices of Certified Public Accountants (541211)
akta.pro primary industry
Program & Project Management (PMO) Consulting (BPAHACAL)
akta.pro secondary industries
Sustainable & Responsible Supply Chain (ESG, Scope 3) (BPAHAHAM), Compliance, Risk & Supplier Due Diligence (KYC/ESG/Sanctions) (BPAAAJAK)

Keywords

  • Audit and assurance
  • Tax advisory services
  • Management consulting
  • Digital transformation consulting
  • Mergers acquisitions advisory

Where PwC Türkiye is headquartered

Location

Headquarters

HQ city
Istanbul

Offices6 records

Markets served

PwC Türkiye business model

Business model
GTM type
B2B
Offering type
Services
Cost components
Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Revenue model

  1. Audit and Assurance Services: Independent audit services, financial statement audits, IFRS reporting, actuarial services, and certification services for financial and non-financial institutions.
  2. Tax Services: Corporate tax certification, transfer pricing, indirect taxes, R&D tax incentives, international tax advisory, and tax reporting services.
  3. Consulting and Advisory Services: Digital transformation, strategy and management consulting, M&A advisory, risk and process technology services, ESG and sustainability advisory.
  4. Professional Training Services: PwC Business School provides professional education and development programs including synchronous and asynchronous training models. Services include corporate training, professional development courses in finance, tax, audit, consulting and technology.

Pricing tiers

ModelBillingPrice
OtherMulti-year contractProfessional services engagements are quoted based on scope and complexity

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

PwC Türkiye product offering

Product offering

Core offering

PwC Türkiye provides independent audit and assurance, tax advisory, digital transformation, M&A advisory, strategy and management consulting, forensics and compliance, risk and process technology, human capital, and ESG/sustainability services to public and private organizations in Turkey. Services are delivered by professional staff organized by industry vertical and service line through offices in Istanbul, Ankara, Izmir, Bursa, and Eskisehir. The firm also operates PwC Business School as a professional training subsidiary.

Product overview

PwC Türkiye is a professional services firm offering a comprehensive portfolio of audit, tax, digital, deals, strategy, forensics, risk, and human capital services. The firm operates as a multi-service consulting practice rather than a software product company. Core service lines include Denetim ve Güvence (Audit and Assurance), Vergi (Tax Services), Dijital Hizmetler (Digital Services covering ERP transformation, cloud, cybersecurity, analytics, and RPA), Şirket Birleşme ve Satın Alma (Deals and M&A), Strateji ve Yönetim Danışmanlığı (Strategy and Management Consulting), Suistimal ve Uyum (Forensics and Compliance), Risk ve Teknoloji (Risk and Technology), İnsan Yönetimi (Human Capital), ESG ve Sürdürülebilirlik (ESG and Sustainability), and Girişim Hizmetleri (Start-up Services). The firm also operates PwC Business School as a professional training subsidiary with over 36,400 participants trained across various disciplines.

Differentiator

Problem solved

Functional benefit

Brands

  • PwC Business School: Professional education and training institution offering synchronous and asynchronous learning programs in areas including finance, tax, audit, consulting, and technology. Founded in October 2009; has trained over 36,400 participants across 1,835 training sessions in 17 categories with 140 instructors.

Products and services

  • Denetim ve Güvence (Audit and Assurance) Independent audit, assurance, and financial statement examination services for public and private companies across sectors. Includes statutory audit, capital markets/IPO support, and actuarial services.
  • Vergi (Tax Services)

Quantifiable outcome

  • 36,400+ training participants served by PwC Business School
  • +1 more outcomes

Companies that use PwC Türkiye

Customer profile

Segments7 records

Ideal customer profiles4 records

PwC Türkiye technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

AI capability7 records

Feature3 records

PwC Türkiye partnerships and signals

Strategic signal

Partnerships

Five partnerships are on record, tiered core.

  • Microsoft LimitedcoreTechnology or IntegrationMicrosoft provides business applications (email, documents, calendar) and Azure cloud services to PwC Türkiye. Address: Microsoft Campus, Thames Valley Park, Reading, RG6 1WG, United Kingdom.
  • SalesforcecoreTechnology or IntegrationSalesforce provides customer relationship management (CRM) systems to support client engagement and relationship management operations.
  • Workday LimitedcoreTechnology or IntegrationWorkday provides human resources management systems to PwC Türkiye for HR operations and employee management.
  • Iron Mountain Arşivleme Hizmetleri A.Ş.coreTechnology or IntegrationIron Mountain provides document storage and archiving services. Address: Nispetiye Cad. Akmerkez B3 Blok Kat:11 Etiler Beşiktaş İstanbul Türkiye.
  • PwC Network CompaniescoreStrategic or Co-development PartnerPwC network companies (each with independent legal personality) provide global IT technology and support services enabling coordinated service delivery across the PwC global network.

Scale indicators3 records

Recent moves6 records

Expansion highlights6 records

PwC Türkiye competitors and assessment

Company assessment

Direct peers

  • Deloitte Türkiye: Turkish member firm of Deloitte Touche Tohmatsu, offering audit, tax, consulting, and advisory services. Directly competes with PwC Türkiye across the same Big Four service lines and enterprise client base in Turkey.
  • EY (Ernst & Young) Türkiye: Turkish member firm of Ernst & Young Global, delivering audit, tax, and advisory services. Competes head-to-head with PwC Türkiye in statutory audit, corporate tax, and transaction advisory for large Turkish corporates.
  • KPMG Türkiye: Turkish member firm of KPMG International providing audit, tax, and advisory services. Direct competitor to PwC Türkiye in financial services audit, ESG assurance, and consulting engagements across Turkish enterprises.
  • BDO Türkiye: Turkish member of BDO International, the global mid-tier accounting network. Competes with PwC Türkiye particularly in mid-market audit, tax, and advisory where PwC's enterprise focus leaves pricing room for BDO.
  • Mazars Türkiye: Turkish member firm of Mazars, an international audit and advisory network. Overlaps with PwC Türkiye in audit, tax, and consulting for both mid-market and large enterprises in Turkey.
  • Grant Thornton Türkiye: Turkish member of Grant Thornton International Ltd, providing audit, tax, and advisory services. Competes with PwC Türkiye in mid-tier audit and advisory work and increasingly in ESG and transactions.
  • RSM Türkiye: Turkish member of RSM International, the sixth-largest global audit network. Competes with PwC Türkiye in mid-market audit, tax compliance, and cross-border advisory for Turkish SMEs and family-owned groups.
  • Baker Tilly Türkiye: Turkish member of Baker Tilly International, providing audit, accounting, tax, and advisory services. Direct competitor to PwC Türkiye in statutory audit and tax services for mid-sized Turkish companies.

Broad incumbents

  • Accenture Türkiye: Global professional services firm with a strong Turkish practice focused on technology, digital transformation, and management consulting. Adjacent competitor to PwC Türkiye's digital and consulting practices, though it does not compete in statutory audit.
  • Strategy& Türkiye (PwC Strategy&): Global strategy consulting arm of the PwC network operating in Turkey. Functionally overlaps with PwC Türkiye's Strategy and Management Consulting practice but addresses top-tier strategy mandates across all industries.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat6 records

Key risks6 records

Key highlights7 records

Customer concentration

PwC Türkiye social profiles

Digital presence

PwC Türkiye compliance and trust

Trust signal

Compliance2 records

PwC Türkiye financial estimates

Financial estimate

Revenue estimate

Valuation estimate

PwC Türkiye leadership team

Management profile

Number of profiles

Profiles3 records

PwC Türkiye subsidiaries and ownership

Company hierarchy

Subsidiaries5 records

PwC Türkiye funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

PwC Türkiye M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about PwC Türkiye

What does PwC Türkiye do?

PwC Türkiye provides independent audit and assurance, tax advisory, digital transformation, M&A advisory, strategy and management consulting, forensics and compliance, risk and process technology, human capital, and ESG/sustainability services to public and private organizations in Turkey. Services are delivered by professional staff organized by industry vertical and service line through offices in Istanbul, Ankara, Izmir, Bursa, and Eskisehir. The firm also operates PwC Business School as a professional training subsidiary.

Is PwC Türkiye a public or private company?

PwC Türkiye is a private company. It is classified as corporate owned and is currently operating.

When was PwC Türkiye founded?

PwC Türkiye was founded in 1981. It employs 5,001 to 10,000 people.

Where is PwC Türkiye based?

PwC Türkiye is headquartered in Istanbul.

How does PwC Türkiye make money?

Four revenue lines are on record. Audit and Assurance Services are the primary driver. The others are tax Services, consulting and Advisory Services and professional Training Services.

Who are PwC Türkiye's main competitors?

Direct peers on record are Deloitte Türkiye, EY (Ernst & Young) Türkiye, KPMG Türkiye, BDO Türkiye, Mazars Türkiye, Grant Thornton Türkiye, RSM Türkiye and Baker Tilly Türkiye. Broad incumbents are Accenture Türkiye and Strategy& Türkiye (PwC Strategy&).

Does PwC Türkiye have an API?

No public API is recorded for PwC Türkiye.

What industry is PwC Türkiye in?

PwC Türkiye's product category is Professional Services. Its primary akta.pro industry code is BPAHACAL, Program & Project Management (PMO) Consulting, with a secondary code of BPAHAHAM, Sustainable & Responsible Supply Chain (ESG, Scope 3). Its NAICS code is 541211.

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