Business and human rights are gaining prominence in the financial sector. This is true not only in project finance, where these issues have played a significant role for some time, but also in other activities, including lending. This session will address developments that are bringing about a shift in the financial sector towards a more pervasive business and human rights-orientated approach. Those interested in the financial sector should be aware of such developments that could shape the future of financing. For example, there could be implications for the status of financial agreements in which these topics are not prominently addressed but finance has nevertheless been provided. The session will address these and other emerging topics in this field.