Unepfi-如何看待银行对可持续发展的贡献 How to Think About BanksContribution to Sustainability and Sustainable Development

HowtoThinkAbout

Banks’Contribution

toSustainabilityand

SustainableDevelopment?

Aconceptualframeworkforimpact

managementandmeasurementbybanksasthe2030horizonapproaches

April2026

Disclaimer

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Mentionofacommercialcompanyorproductinthisdocumentdoesnotimplyendorse-mentbytheUnitedNationsEnvironmentProgrammeortheauthors.Theuseofinforma-tionfromthisdocumentforpublicityoradvertisingisnotpermitted.Trademarknamesandsymbolsareusedinaneditorialfashionwithnointentiononinfringementoftrade-markorcopyrightlaws.

TheviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsoftheUnitedNationsEnvironmentProgramme.Weregretanyerrorsoromissionsthatmayhavebeenunwittinglymade.

©Maps,photosandillustrationsasspecified

Suggestedcitation:UnitedNationsEnvironmentProgrammeFinanceInitiative(2026).HowtoThinkAboutBanks'ContributiontoSustainabilityandSustainableDevelopment.Geneva.

Production:UnitedNationsEnvironmentProgrammeFinanceInitiative

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?iii

Contents

|Aboutthispaper

Aboutthispaper

Inthecontextofthe2026UNFinancingforDevelopment(FFD)Forum,wheregovern-ments,businessandfinancewillreconvenefollowingthe2025FFD4ConferenceinSeville,theaimofthispaperisto:

1.Clarifytherolethatbankscanplayinrelationtosustainabilityandsustainabledevel-opmentbasedontheinherentnatureandcharacteristicsoftheiractivities

2.Clarifythemeaningofbankcontributiontosustainabilityandhowitcanbemeasured

3.ReflectontheSustainableDevelopmentGoals(SDG)frameworkandhowitspotentialextensionorsuccessormightbemademoreusablebytheprivatesector,particularlythefinancesector

4.Acknowledgeexistingwork,resourcesandcommunitiesthatcanbeleveragedtosupporttheprocessofdefiningthepost2030agenda

ThispaperwasproducedbyUNEPFIthroughitsImpactCentre1withfeedbackandinsightsfromagroupofPRBmemberbanks.2,3

KeyMessages

1.Banksareenablers;whilesomeoftheirownoperationsarecentraltosustainability,thebulkandspecificityoftheirimpactsarelocateddownstreamandarelargelyindirectinnature

2.Accordingly,expectationsfrombanks,aswellasapproachestomeasuringbankcontributiontosustainability,needtoreflectthespecificityofthebankingsectorandthelocusofitsimpactdrivers

3.Tobuildtheglobalsustainabilityagendabeyond2030andaccelerateprogress,adedicatedandsector-specificfocusontheprivatesectorisneeded,includingthebankingsector

4.Thereareexistingresourcesandnetworksthatcanbeleveragedtothisend,includ-

ingbutnotlimitedtothoseofUNEPFI(UnitedNationsEnvironmentProgrammeFinanceInitiative)

h

dfihdhdlddlh

1TeUNEPFIImpactCentreenesUNEPFI’simpactmanagementapproacanmetooogyaneveopstecoreimpactmanagementresourcessupportingitsFrameworks,inparticularthePrinciplesforResponsibleBanking.

2UNEPFIwouldparticularlyliketothankGlobalSteeringCommitteemembersBancoSantanderandBanco-lombiawhoprovidedguidancethroughoutthediscussionandclarificationprocessaroundbankcontributionandtheSDGs,aswellasAlinmaBank,CommercialInternationalBank(CIB),ING,IntesaSanpaolo,Maybank,NatWestGroupandUnicreditfortheirvaluableinsightsandcontributionsatdifferentmomentsoftheprocess.

3Inputtothispaperdoesnotimplythatcontributingbanksapplyorendorseallstatements,practices,viewsorproposalssetoutinthepaper.Thestatements,practices,viewsandproposalsexpressedinthispaperdonotnecessarilyreflecttheofficialpositions,policiesoropinionsofanyindividualcontributingbank.Thispaperisnon-bindinganddoesnotcreateanylegalorotherobligationsonanyperson,includingbanks.Anyapproachesorproposalsreferredtointhispaperaretobeunderstoodinaccordancewithapplicablelawsandregulations,includingcompetitionlaw.

Contents

Aboutthispaper i

ii

1.Introduction 1

2.Contributingtosustainabilityandsustainabledevelopmentasabank 3

3.Measuringbankcontributiontosustainabilityandsustainabledevelopment 8

4.Beyond2030,aproposedwayforward 11

Listoffiguresandtables

Figure1:Bankingsectorvaluechain 3

Figure2:Summaryofbankingsectorimpactspervaluechainsegment 5

Figure3:Bankingsectorsustainabilitycontribution 6

Figure4:Measuringbankcontribution 9

Annex

Structuredinventoryofbank-specificsustainabilityindicatorsandmetrics

TheBankIndicatorRepositorycompilessustainabilityandimpactmanagementrelatedindicatorsthathavebeendevelopedspecificallyforthebankingsectorandisavailableonlineinaseparate,searchablefile.Downloadthefile

here

.

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?iv

Contents

|

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?1

Contents

|Introduction

1.Introduction

In2015,theadoptionoftheSustainableDevelopmentGoals(SDGs)markedthebeginningofanaccelerationphaseintheactivityandcommunicationoftheprivatesector,includingthebankingsector,onsustainabilityandsustainabledevelopment.

Today,thefocusofthebankingsectorontheSDGframeworkhasdiminished;thereislessemphasisontheGoalsinannualreports,specializedproductsanddatasets.

4

Ontheonehand,theframework’sdirectandpracticalapplicabilitybytheprivatesectorhasprovedtobelimited,areflectionofthefactthatitisfirstandforemostagovernmentandpolicyfocusedframework.Ontheotherhand,multiplesustainability-relateddisclo-sureinitiatives,frameworksandstandardsspecificallyaimedatandapplicabletotheprivatesector(includingthefinancesector)haveemergedoverthelasttenyears.TheseincludetheTaskForceonClimate-relatedFinancialDisclosures(TCFD),theTaskForceonNature-relatedFinancialDisclosures(TNFD),variousgreenorsustainabletaxonomies,theEuropeanSustainabilityReportingStandards(ESRS)andtheInternationalSustain-abilityStandardsBoard(ISSB).

Nevertheless,asthetimehorizonofthe2030Agendaapproaches,theroleoftheprivatesectorandprivatefinanceisincreasinglyemphasized,ashighlightedintheUNPactfortheFuture

5

andintheSevillaCommitment,theoutcomedocumentofthe4thInternationalConferenceonFinancingforDevelopment(FFD4).

6

WhilethinkinganddiscussionsonhowtheSDGframeworkcouldandmightevolvepost2030areonlyjustbeginning,itislikelythatagreaterfocusontheroleoftheprivatesector,andprivatefinanceinparticular,willfeatureprominentlyinwhatcomesnext.

Atthesametime,theprivatesector’sincreasedcommunicationonitssustainabilitypracticesandoutcomeshasledtoquestionsand(sometimeslegal)challengesover thereliabilityandverificationoftheclaimsmade,resultingincautionandso-called“green-hushing”,especiallyinsomejurisdictions.

How,inthiscontextofpersistentsustainabilitychallenges,raisedexpectationsvis-à-vistheprivatesectorandfinancialsectorandmethodologicaluncertainty,shouldonethinkaboutbanks’roleinrelationtosustainabilityandthewaytodefineandmeasuretheircontribution?

4Adesk-topmarketreviewwasconductedbyUNEPFIcovering94PrinciplesforResponsibleBanking(PRB)memberbanksacrossdifferentgeographicregions.ItconsideredSDGcoverage,whetherSDGGoals/Targets/Indicatorsareused,aswellasthedistributionofSDGcovered.

5UnitedNationsPactfortheFuture,GlobalDigitalCompactandDeclarationonFutureGenerations,2024,

/

sites//files/sotf-pact_for_the_future_adopted.pdf

6CompromisodeSevilla,OutcomedocumentoftheFourthInternationalConferenceonFinancingforDevelopment,2025,

/en/A/RES/79/323

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?2

Contents

|Introduction

Theaimofthispaperistoclarifythisquestion,drawingfromtheextensiveworkunder-takeninthecontextoftheUNPrinciplesforResponsibleBanking(PRB),theworld’sforemostframeworkforsustainablefinance.

7

Indoingsoitaimstosupportamoreharmonizedapproachbybanksintherun-upto2030,aswellastoinformhowthepotentialextensionorsuccessoroftheSDGframeworkmightbemademoreusablebytheprivatesectorandthefinancesectorinparticular.

Inthispaper‘sustainability’and‘sustainabledevelopment’areusedjointlyandlargelyinterchangeably.Bothtermsareusedsothatdifferentreaderscaniden-tifythetermtheyaremostfamiliarwith.‘Sustainability’isanumbrellatermforallmattersaffectingthesustainabilityofhumanactivityforfuturegenerations;however,someaudiencesmayfailtoassociatestructuralsocio-economicconcernstotheterm.‘Sustainabledevelopment’functionssimilarlybutinreverse,withenvironmentalissuessometimeslesswellidentifiedaspartoftheterm.

7ThePrinciplesforResponsibleBanking(PRB)areauniqueframeworkforensuringthatsignatorybanks’strategyandpracticealignwiththevisionsocietyhassetoutforitsfutureintheSustainableDevelopmentGoalsandtheParisClimateAgreement.

/banking/bankingprinciples

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?3

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|Contributingtosustainabilityandsustainabledevelopmentasabank

2.Contributingtosustainabilityandsustainabledevelopmentasabank

IntheoutcomedocumentoftheFFD4,memberstatespledge:

34.Tosupporteffortsofprivatebusinessandfinancetocontributetosustainabledevelopment[…]

c)Werecognizethepotentialofprivateentities丿especiallylargecompaniesandinstitu-tionalinvestors丿tocontributetothenationalimplementationofrelevantintergovernmen-talagreements.Tofacilitatetheireffectiveengagementandclarifytheirresponsibilities丿asappropriate丿weaimtoprovideclearandpracticalguidance.

Tounderstandwhatasector’sroleandcontributiontosustainabilitycouldbeandwhatitsresponsibilitiesshouldbe,itisimportanttostartbyunderstandingitsplaceintheecon-omy,namelyitsvaluechainandtheaspectsofitsactivitiesthatcause(positiveand/ornegative)impacts(i.e.thesectors’impactdrivers).Figure1belowprovidesahigh-leveloutlineofabankvaluechain.

Upstream

Ownoperations

Downstream

Suppliers:

.Supplies(e.g.officefurniture,IT,paper)

.Services(

e.g.insurance

,consulting)

.Capital

Bank’sdepartments:

.Operations&procurement

.Humanresources

.Compliance&riskmanagement

.Treasury&accounting

.Business(consumer,busi-

ness,corporate&investmentbanking)

.Marketing

.Publicpolicy

Clients:

.Customers(individuals)

.Clients(publicorprivate

organisationsofdifferentsizes,sectorsandoperatingmodels,e.g.multinationals,SMEs,sovereigns,etc.)

Figure1:Bankingsectorvaluechain

Asthefigureshows,bankshaverelativelylimitedphysicaloperationsandupstreamvaluechain,comparedtothebreadthanddepthoftheirclientbase(whichstraddlesallcategoriesofeconomicactors).Theprimaryroleofabankisthatofanenabler,andasaresult,thebulkandspecificityofitsimpactsarelocateddownstream.

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?4

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|Contributingtosustainabilityandsustainabledevelopmentasabank

Byanalyzingthebankingsector’svaluechain,itispossibletobetterunderstandthesustain-abilitytopicsassociatedwithbanks,aswellasthenatureofthoseimpactassociations.

UpstreamimpactsincludethoserelatedtotheITandequipmentsectorsthatsupplybanks,namelyasregardsresourceefficiencyandcarbonemissions.Withinbanks’ownoperations,significantimpactsincludethoserelatedtotheirworkforce,namelyemploy-mentanddecentworkconsiderationssuchasgenderbalance,aswellasthosederivingfrombusinessconductinrelationtoissuessuchastaxandnon-competitivebehaviour.

Downstreamitisimportanttodistinguishbetweenimpactsdrivenbythecharacteristicsofbanks’outputs(financialproductsandservices),i.e.thebenefitsand/orharmasso-ciatedwithlendingandrelatedservicesperse,andthoseimpactsdrivenbytheusageofthebanks’outputs,i.e.theactivitiesandoutputsthatlendingandrelatedservicescontributetoorarelinkedto.Inthefirstcategoryofimpacts(directimpacts),bankshavesignificantimpactsontheavailabilityoffinanceandtheenablinghealthyeconomies.Inthesecondcategoryofimpacts(indirectimpacts)almostallsustainabilitytopicsmaybeassociatedwithbanks,byvirtueofthecross-cuttingnatureandsizeofbankportfoliosacrosstheeconomy.

Figure2belowprovidesavisualsummaryofthemainbankingsectorimpactspervaluechainsegment.

8

8BasedontheUNEPFIImpactRadar&SectorsMapping.TheImpactRadarisUNEPFI’ssustainabilitytopicnomenclature,basedontheSDGs.UNEPFIImpactRadar,2022,

/impact/impact-radar-mappings

.TheSectorsMappingidentifiesthelikelypositiveandnegativeimpactsofbusinesssectorsandactivitiesaspertheimpactareasoftheImpactRadar.UNEPFISectorsMapping,2024,

/impact/impact-radar-map-

pings/impactmappings/sectors-mapping

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?5

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|Contributingtosustainabilityandsustainabledevelopmentasabank

Valuechainsegment

Mainassociatedimpacts

Natureoftheimpacts

Upstreamimpacts

“Climate”and“Circularity”areaffectedbybanksuppliers

Indirectimpacts

Ownoperationimpacts

“Livelihood”and“StrongInstitutions”canbedrivenbybankoperations

Directimpacts

Downstreamimpacts

“FinanceandHealthyEconomies”canbedrivenbybankproductswhiletheusageofbankproductsbyallcompaniesinallsectorsoftheeconomydrivesimpactacrossallsustainabilitytopics

Directimpacts(drivenbybankproduct&services)andIndirectimpacts(drivenbytheusageofbankproductsandservices)

Figure2:Summaryofbankingsectorimpactspervaluechainsegment

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?6

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|Contributingtosustainabilityandsustainabledevelopmentasabank

What,then,shouldbeconsideredasbanks’responsibilitieswithregardtosustainabilityandsustainabledevelopment?Whatshouldtheybedoingtocontribute?AsperFigure3,thereareclearactionsbankscantakeacrosstheirvaluechain.However,themajorityandthemostuniquecontributionsarelinkedtotheirdownstreamimpacts.

Thelending,paymentandtransactionprocessingservicesprovidedtoindividualsandorganizationsofallkindskeeptheeconomyfunctioning;anydisruptiontotheseserviceshasimmediateandsevereeconomicandsocialconsequences.Banks’policiesandprocessesareimportantingredientsfortheachievementofpublicpolicyobjectives,fromcombattingorganizedcrimeviaanti-moneylaunderingandanti-corruptionsystems,totherespectofenvironmentalstandardsandhumanrightsviatheimplementationofduedili-genceandresponsiblepricingandmarketingpractices.Banks’targetedfinancialproductsandservices(e.g.sustainabilitylinkedloans,greenbonds,etc.)andclientengagementarealsocrucialcontributionsforpublicpolicygoalssuchasfinancingsustainabletran-sitions;atthesametimeastheyactaspowerfulenablersforinnovationandeconomicdynamism.Finally,byadoptingresponsibleadvocacypracticesandengaginginstrategicpartnerships,bankscanavoidcontributingtoeconomicimbalancesandsupportthedefinitionandattainmentofeffectiveenvironmentalandsocialpolicyobjectives.

9

Upstream

Ownoperations

Downstream

.Sustainableprocurement/sourcingofsupplies(e.g.officefurniture,IT,paper)viaprocurementpoliciesorknowyoursupplier

process(duediligence)

.Decentworkemploymentpractices

.Resourceefficientandcircularmanagementoffacilities

.Responsiblebusiness

conductpracticesinthefieldsofcorporategover-nance,tax,non-competi-tivebehaviour

.Settingandimplementing

responsiblepolicies&practices(e.g.duediligence,responsiblepricingandmarketing)

.Managingportfoliocompo-sitionandfinancialflowstosupportsustainablesectorsandactivitiesandtopromotefinancialinclusionandhealth

.Engagingclientstosupporttransitions

.Carryingoutadvocacyandpartnershipsstrategically

Figure3:Bankingsectorsustainabilitycontribution(yellowindicatesmostsignificantcontributions)

Theexactnatureandscaleofindividualbanks’contributionisafunctionofeachbank’sspecificcontext,sizeandbusinessmodel,sincethetypeandmagnitudeofsustainabilitychallenges/needsvariesfromplacetoplace.

9InlinewiththePRBBankingJourneyandtheUNEPFIImpactProtocol.UNEPFI,PrinciplesforResponsibleBankingImplementationJourney—DefiningResponsibleBanking,2025,

/industries/banking/princi-

ples-for-responsible-banking-implementation-journey/

;UNEPFI,ImpactProtocol,2025,p.5,

/industries/

banking/impact-protocol/

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?7

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|Contributingtosustainabilityandsustainabledevelopmentasabank

Afurthervariableisofcoursethequestionoffinancialmateriality,i.e.whethertheimpactsdrivenbybankshaveaneffectontheirbusiness,intheformofrisksand/oropportunities.Asevidencedbythegrowthinsustainability-relatedregulatoryandreportingdevelop-ments(e.g.,TCFD,ISSB,TNFD,ESRS),sustainabilityissuescandriverisksthatneedtobemanagedandopportunitiesthatarestrategictoleverage,oftencreatingabusinesscaseforcontributingtosustainabilityandsustainabledevelopment.Wherethisisnotthecase(ornotclearlyevident),banks’contributioncanbemorelimitedinpractice.Itisessential,however,tonotethedynamicnatureoffinancialmateriality.Impactsthatdonottranslateintofinancialrisksoropportunitiestodaymaybecomematerialinthefuture.Thisshiftisnotnecessarilyalong-termmatter;itmayunfoldgraduallyoveralongperiodoftimeoroccuralmostovernight.Holisticallyunderstandingandmanagingimpactsisthereforeimportantforthemanagementofbanks’risksandopportunities.

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?8

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|Measuringbankcontributiontosustainabilityandsustainabledevelopment

3.Measuringbankcontributiontosustainabilityandsustainabledevelopment

Havingestablishedthebankvaluechain,impactdriversandderivedbankresponsibilitiesvis-à-vissustainabilityandsustainabledevelopment,wecanturntomeasuringcontribution.

Inthedevelopmentfinanceandimpactinvestingfields,measuringcontributionistypi-callyunderstoodasmeasuringthespecificcontributionmadebytheinvestor/financiertotheaddressalofagiven,predetermined,issue(e.g.,improvingthehealthofagivenpopulation,orprotectingaparticularspecies).Inthiscontext,measuringcontributionisintrinsicallylinkedtoimpactmeasurementand,evenmorespecifically,totheconceptsof“additionality”(changesuniquelyattributabletoanorganization)and“counterfactual”(changeswhichwouldnototherwisehavehappened).Thisisinherenttothenatureofsuchactors,forwhomimpactmanagementhappensinrelationtopredeterminedimpactobjectives(intentionality)andasettheoryofchangetomaketheimpactshappen.

Inthecontextofbanksasawhole(ratherthanindividualportfolios),issuingfromthetraditionalbankingsector(notfromthedevelopmentfield),itisimportanttointroducefurthernuancetothenotionof“contribution”.

UndertheUNPRBFramework,PrincipleOnesetsthegoalofalignmentwithsocietalgoals,asexpressedbytheSDGsandvarioustopicalinternationalframeworkssuchastheParisAgreement,theGlobalBiodiversityFrameworkandthevariousHumanRightsConventions.PrincipleTwopointstoportfolioanalysisandtarget-settingaskeystepsonthejourneytoachievingthisalignment.However,alignmentisnotconsidereduniquelythroughthelensofimpactmeasurement,asoutlinedabove,butratheracrosstheimpactpathway.

Thus,theUNEPFIImpactProtocol(whichprovidesthemethodologyforimplementingPRBPrincipletwo),outlinesaholisticimpactmanagementandmeasurementapproach,consideringboththebank’spractice(whatthebankdoes)andbank’simpact(theoutcomesofwhatthebankdoesandtheimpactscaused,contributedtoorlinkedtothebank).

AshighlightedbytheImpactProtocol,whenitcomestothebank’s(institutional)portfo-lio-drivenimpacts,theindirectnatureofmanyofthese,aswellastheinherentdiversityandthesizeofportfoliosmeanthatimpactswillbehardtomeasureformostifnotallsustainabilitytopics.However,theactionstakentomitigatenegativeimpactsandenhancepositiveimpactscanbedefinedandmeasuredwithprecision.Moreover,theseactionsareultimatelythekeytodrivingthedesiredimpactand,ultimately,alignmentwithglobalgoals.

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?9

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|Measuringbankcontributiontosustainabilityandsustainabledevelopment

Accordingly,theProtocoldistinguishestwocategoriesofimpact-relatedindicatorsandmetrics:practiceindicatorsandimpactindicators.

10

Figure4belowillustratestheimpactpathwayforbanks’downstreamimpactsandillus-trateshowbanks’contributioncanbemeasuredacrossthispathway.

Impactpathway

Bankactions

Internalpolicies&processes

Portfoliocomposition

Clientengagement

Advocacy&partnerships

Bankoutputsandoutcomes

Financialflowsenable&empowerrecipients

Bankimpacts

Changesinclientsbehaviourandimpacts

Impactindicators

Illustratethepositiveimpactsachievedandthenegative

impactsavoided,mitigated/compensatedasaresultofthebankspractices

Examples

.Listofhumanrights

elementscoveredinformalinvestment/lendingpolicy

.Percentageofnewclientagreementsandrenewalscontaincovenantsaboutapplicableenvironmentalandsocialstandards

.Clientsassistedinadopt-ingmodulardesignprinci-plestoextendproductlifeandfacilitateeasyrepairandupgrading...

.Numberofpolicyadvocacyengagementsconducted

includingclimateadaptationandresilienceasatopic

Examples

.FinancialsupportprovidedtoentrepreneursandSMEstohelpthemsustaintheirbusinessandcontinue

growing

.Financingofactivities

substantiallycontributingtothecirculareconomyaswellasactivitieswithcircularopportunities

Examples

.Customerswhoarefinan-ciallyhealthy

.Portfolio-wideemissionsintensity(e.g.,CO2e/US$lentorinvested)

Practiceindicators

Illustratehowsustainabilityissuesareintegratedintothebanks’strategybusinessandsystems

+

Measurablecontribution

-

Figure4:Measuringbankcontribution

TheseindicatorcategorieshavebeenappliedtoarangeofsustainabilitytopicsinthecontextofPRB’ssuiteofimplementationmaterials,asamongothersonclimateadapta-tion,resourceefficiencyandcirculareconomy,financialhealthandinclusionanddecentwork.Thesehavebeenco-developedbytheUNandthebankingsector,enablingtheachievementofuniquelyUN-alignedandbank-tailoredindicatorsandmetrics.Theyhave

10UNEPFI,ImpactProtocol,2025,p.21,

/industries/banking/impact-protocol/

HowtoThinkAboutBanks’ContributiontoSustainabilityandSustainableDevelopment?10

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|Measuringbankcontributiontosustainabilityandsustainabledevelopment

beencompiledinastructuredandsearchablerepository,whichalsomapseachindicatortotherelevantSDG(s)(seethe

Annex

tothispaper).Therepositoryalsoincludesindica-torsandmetricsdevelopedbyTNFD.

BasedontheworkandlearningsofthePRB,thefollowingapproachtomeasuring,manag-ingandcommunicatingbankcontributiontosustainabilityandtheSDGsisproposed:

1.Focusmoreonbanks’downstreamimpacts,i.e.impactsdrivenbythenatureandusageoftheorganisation’soutputs(financialproductsandservices).Itisimportanttoalsofocusontheresponsiblebusinessconductdimensionofownoperations(e.g.,tax).

2.Makeuseofbothpracticeindicators,whicharecentraltoimpactmanagementacrosssustainabilityissues,andimpactindicatorswherepossible,recognizingthechallengesthatcanberelatedtothelatterwhenconsideringindirectimpacts.

3.Forpracticeindicators,considerallfourbankactioncategorieshighlightedbytheUNPRB(asperFigure4)andstrivetousebothoutputandoutcomeindicators.Forpracticeindicatorsrelativetoinstitutionalportfoliocompositionandfinancialflows,considerbothuse-of-proceedsandgeneral-purposeproductsand