Women account for between 25-40% of SMEs worldwide and their earning power is estimated to reach $18 trillion by 2014 more than double the estimated 2014 GDP of China and India combined. Yet there remain structural and cultural barriers to the effective delivery of financial services to women in the global marketplace, meaning that a high percentage is unbanked and receive a low proportion of credit. As women entrepreneurs grow in number, they need financial products and services beyond microfinance and gender responsive budget initiatives that will allow them to expand their businesses. Gender Responsive Investment is a process of ensuring gender-equitable access to financial services and investment resources through rigorous assessment of the differing needs of women and men. It recognizes that a more equitable allocation of resources will make a greater impact on sustainable economic development, with long-term benefits for the whole economy. This handbook supports policy-makers to identify the policies, laws and regulations that hinder women s access to finance, and assists financial institutions to identify opportunities to deliver inclusive, well-designed products and services for women."