Issued in the context of the 2026 UN Financing for Development (FFD) Forum, where governments, business and finance reconvened following the 2025 FFD4 Conference in Seville, the aim of this paper is to clarify the role that banks can play in relation to sustainability and sustainable development based on the inherent nature and characteristics of their activities. It explores what “contribution” means in a banking context, and how bank contribution can be measured and assessed.
Key Takeaways
- Banks are enablers – While certain aspects of banks’ own operations are relevant to sustainability, the majority of their impacts occur downstream, are indirect, and are mediated through the activities they finance.
- Expectations and measurement approaches must be bank‑specific – Assessments of bank contribution to sustainability should reflect the distinctive nature of banking and the location of its principal impact drivers.
- A sector‑specific private‑sector focus is essential beyond 2030 – Accelerating global progress will require dedicated attention to the role of private actors, including banks, in shaping and delivering the next phase of the sustainability agenda.
- The foundation already exists – A range of established resources, initiatives, and networks—including those of UNEP FI—can be mobilized to support this work.
The paper is accompanied by a structured inventory of bank-specific sustainability indicators and metrics. The Bank Indicator Repository compiles sustainability and impact management related indicators that have been developed specifically for the banking sector. Find out more here.