This Values to Value report highlights the most promising developments taking place in the global financial services sector but also reinforces the scale of the challenge if our financial institutions and the whole architecture supporting modem finance, are to honestly embed sustainable development thinking into their operations in a manner that yields results in the real world. In UNEP Finance Initiative (Fl), our twelve-year-old partnership with banks, insurers and asset managers, UNEP is working with some of the leading institutions that have committed themselves to change. UNEP Fl itself is undergoing an exciting period of transition as the partnership seeks to support sustainable development in a more tangible manner. Values to Value provides a road map for action.