A comprehensive, step-by-step guide for banks interested in increasing the sustainable use of resources such as energy, waste, water and raw materials and building a circular economy, where waste and pollution are eliminated, products and materials are kept in use at their highest value and natural systems are regenerated. The Guidance takes a practical approach, and includes a unique process for banks to define baseline and set targets in alignment with the Principles for Responsible Banking’s framework. The transition to a resource efficient and circular economy is a journey, hence the Guidance takes a progressive approach, to describe how to get started and in what direction to progress. An illustrative example is provided alongside real-life examples drawn from signatory banks’ experience.