The United Nations Environment Programme Finance Initiative (UNEP FI) has published guidance for banks on embedding circular economy principles into climate transition plans to meet climate-mitigation targets. The report explains that resource extraction and processing generate more than half of global greenhouse gas emissions, making circularity essential to reducing material demand and avoiding emissions. Banks are instructed to identify the sectors and clients with the greatest potential for circularity, classify activities using recognised categorisation systems, and verify the emissions-reduction impact of circular solutions. Circular practices are presented as reducing Scope 1, 2 and particularly Scope 3 emissions by limiting reliance on virgin materials, extending product life cycles and lowering waste generation.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published guidance developed with the International Labour Organization and 17 signatories of the UN Principles for Responsible Banking to help banks integrate decent work considerations into their financial activities. The guidance structures implementation around four pillars of decent work—employment, rights at work, social protection and social dialogue—and provides practical tools including progress indicators, client engagement questionnaires and implementation targets aligned with SDG 8 and ILO standards.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published guidance, co-developed with Equator Principles, on nature-based risk assessment (NBRA) to help financial institutions (FIs) evaluate risks arising from nature loss such as accelerating biodiversity decline, water stress, soil degradation and declines in natural capital. The guidance emphasises that integrating project-related finance data can provide high-quality, location-specific insights that strengthen risk scoping, prioritisation, analysis and decision-making. It recommends that FIs involve project-related financing teams early in the NBRA process, adopt an iterative approach, clearly define roles and responsibilities and build senior-level support. FIs are also encouraged to collate and analyse project-level impacts and dependencies and to develop specific, measurable, achievable, relevant and time-bound (SMART) risk management actions to enhance long-term resilience. In addition, the guidance advises alignment with frameworks such as the Kunming–Montreal Global Biodiversity Framework, the Science Based Targets Network (SBTN) and the Taskforce on Nature-related Financial Disclosures (TNFD).

The United Nations Environment Programme Finance Initiative (UNEP FI) has published two new member guidance documents: Leading the Way to a Sustainable Future—Priorities for a Global Responsible Banking Sector, and Responsible Banking Blueprint—A roadmap for action on climate, nature and biodiversity, healthy and inclusive economies and human rights.

The United Nations Environment Programme Finance Initiative (UNEP FI) has co-authored a report with the United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC) outlining the key methodological and conceptual trends in assessment and disclosure approaches on nature-related issues within the private sector. The report is aimed at financial institutions and businesses who are aiming to implement these approaches in their organisations. The UNEP FI and UNEP-WCMC have highlighted the common trends while noting the challenge of strengthening the approaches for differing purposes.

The UN Environment Programme Finance Initiative (UNEP FI) has published the first reports in a new series of resources helping banks implement and benefit from the interlinkages between the circular economy and major sustainability challenges of climate change, nature loss, and pollution. Designed for the signatories of the Principles for Responsible Banking and the wider banking sector, the new resources set out practical guidance to move from target-setting for sustainability objectives to delivering on their commitments.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published a technical note providing examples of how banks are implementing transition plan components, addressing the lack of standardisation in transition planning despite various regulatory and voluntary initiatives across jurisdictions. The publication complements the existing UNEP FI Guide to Transition Plans for Banks and focuses on operationalisation methods including supporting client transitions, adapting portfolio composition and contributing to systemic change. UNEP FI notes that transition plans are increasingly becoming a key focus area for policymakers and regulators, whilst highlighting the absence of standardisation regarding scope, structure, breadth and depth of information in transition plans.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published its third biennial progress report on the Principles for Responsible Banking (PRB), covering over 350 banks across 87 countries representing approximately 50% of global banking assets. The report identifies growing regulatory momentum for sustainability practices pioneered by UNEP FI, with regulators in eight out of 12 Asia-Pacific jurisdictions embedding sustainability more systematically into their mandates. The report shows that over 65% of PRB banks have adopted the impact analysis tool developed jointly by the UN and PRB signatories, which is now being used to apply the EU's double-materiality approach. Analysis by MSCI shows that 61% of PRB signatories lead their industry in managing financially material sustainability risks compared to 23% of non-PRB banks, with PRB signatories paying one percentage point less on average for equity and debt capital.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published 'A Guide to Transition Plans for Banks: The path from targets to implementation', providing guidance for banks developing transition plans to meet sustainability commitments. The guide discusses key concepts of transition planning for the banking sector and highlights tools and resources from the Glasgow Financial Alliance for Net Zero (GFANZ) and the Transition Plan Taskforce (TPT). The publication offers support for banks assessing their clients' transition plans and provides insights into sectoral transition levers for financing real-economy transition, alongside case studies from banks across different regions approaching transition planning.

The United Nations Environment Programme Finance Initiative (UNEP FI) has released its Climate Pathways Navigator, a tool that gives financial institutions ‘direct access to climate scenario data needed to make informed, science-based decisions on their decarbonisation pathways’. The tool brings together emission scenarios assessed by the Intergovernmental Panel on Climate Change (IPCC) as well as those designed by industry, making available the sectoral and regional data points financial institutions need in one interface.

The United Nations Environment Programme Finance Initiative (UNEP FI) has submitted three input papers to the G20 Sustainable Finance Working Group in July 2024, encouraging a nature-positive economy and just transition.

The ASEAN Capital Markets Forum (ACMF), Sustainable Finance Institute Asia and United Nations Environment Programme Finance Initiative (UNEP FI) have published a white paper establishing the framework for a mitigation co-benefit and Adaptation for Resilience Guide to complement the ASEAN Taxonomy for Sustainable Finance. The guide aims to channel finance towards climate adaptation projects, addressing a funding gap where developing countries require $US310bn-365bn annually by 2035 but received only $US26bn in international public finance in 2023. The collaboration, supported by the EU Sustainable Finance Advisory Hub, will continue through 2027 to develop operational guidance for financial institutions to identify and assess adaptation-aligned investments.