The guide presents a theoretical framework to complement efforts by countries to implement the long-term strategies developed under the Paris Agreement.

It also encourages governments to think about investment in the context of the structural and social adjustments necessitated by decarbonisation, assisting them to minimise the inevitable risks and capitalise on the emerging opportunities. It is particularly suited for central ministries with investment and budgeting responsibilities, such as ministries of finance, economic affairs and planning.

• Part One focuses on understanding and strengthening the foundations for success – the political and public conditions on which to build the enabling environment for transformational investment.
• Part Two helps governments develop granular perspectives on the transition, generating data on risks and opportunities at a sectoral level so as to facilitate high-quality policy and investment decision-making.
• Part Three evaluates the barriers preventing governments and the private sector from deploying low carbon technologies and finance at scale and suggests how these can be overcome.
• Part Four details a process for formulating policies to mobilise technologies and markets for the transition ahead and to facilitate the readiness of the financial sector for foreign and domestic investment.
• Part Five draws on the analysis undertaken in the previous parts to map out where and how to most effectively deploy public, development and private finance over the coming decade. 
• Combined, the five parts outline a process for aligning decision-making, policy and public and private investment towards the achievement of the Paris Agreement and the Sustainable Development Goals. Each part contains multiple activities. Parts and activities are described in a logical and cumulative order, but can be deployed in the order that best suits the user.