Policy guidance on market practices to strengthen ESG investing and finance a climate transition

While sustainable finance approaches are increasingly used by financial market participants, a number of challenges still undermine and hinder the efficient mobilisation of capital to support environmental, social and governance (ESG), and climate-related objectives. These challenges include limited transparency and comparability of climate transition and ESG methodologies and metrics. This document provides guidance for policy makers and market participants seeking to strengthen ESG investing and finance a climate transition through the use of quality metrics, ratings, targets and frameworks.