The content of this document is based on discussions and work undertaken with the Principles for Responsible Banking (PRB) Resource Efficiency working group.

We wish to acknowledge contributions made by the Expert Review Panel members: African Development Bank Group (AfDB), Davinah Milenge Uwella, Melissa Murara Olufunso Somorin; Ellen MacArthur Foundation, Emily Healy; European Investment Bank (EIB), Darragh Mac Neill; UN Environment Programme Consumption and Production Unit, Bettina Heller, Robert Reinhardt, Hanna Thorsteinsdottir; UN Environment Programme International Resource Panel (UNEP IRP), Michael Obersteiner; World Economic Forum (WEF), Taylor Clayton, Kristin Hugues; World Wild Fund for Nature (WWF), Justus Kammüller, Rebecca Tauer.

We want to thank the Government of Norway which sponsored this guidance.