The International Finance Corporation (IFC), as a member of the World Bank, believes that sound, inclusive, and sustainable financial markets are essential to building shared prosperity and ending extreme poverty. Access to finance is a key barrier to the growth of Small and Medium Enterprises (SMEs) and the establishment of micro-enterprises. The access to finance gap in emerging markets is large, 2 billion adults do not have access to savings or credit, while 200 million micro, small, and medium enterprises (MSMEs) do not have access to credit. Working through financial intermediaries enables IFC to encourage them to become more involved in sectors which are strategic priorities such as women-owned businesses, climate change, and agriculture and in underserved regions such as fragile and conflict-affected states as well as in housing, manufacturing, infrastructure, and social services. Our work with these clients has supported an estimated 100 million jobs. Through its Advisory Services, IFC has also scaled up the sustainable provision of financial services in developing countries by addressing systemic issues such as credit information and credit bureaus, improvements in risk management, corporate governance, and the introduction of environmental and social standards. The approaches provided in this handbook are complementary to a bank's existing risk management practices and framework and can provide a useful tool and guide for banks to further improve the effectiveness of their risk management activities. In risk management, there cannot be a one size fits all' solution, and therefore recommendations provided should be tailored to fit each bank's size, complexity of business, and any other rules, regulations, and guidelines provided by the bank's regulator.