These guidelines for Financial Institutions aim to strengthen FIs' environmental and social programs and improve their capacities, those of their clients and their outsourcing resources to identify, evaluate and finance EE projects, as well as to manage the environmental and social risks associated with financing this type of projects. It includes technical and investment aspects, eligibility criteria for projects to be financed by FIs, and mechanisms for monitoring, reporting and verification of the environmental benefits generated by the investments made. The guidelines are part of a set of documents that includes the sectors and technologies with the greatest potential to promote investments in energy efficiency.