International Consultant for ESG for PFM

UNDP
International Consultant for ESG for PFM Request for proposal

Reference: UNDP-BTN-00159
Beneficiary countries or territories: Bhutan
Registration level: Basic
Published on: 06-Nov-2026
Deadline on: 17-Nov-2026 07:00 (GMT -4.00)
Description
UNDP Bhutan is seeking proposals from the eligible and qualified International Individual Consultants for Operationalizing and Integrating an Environmental, Social, and Governance (ESG) Framework into Bhutan’s Public Financial Management System, under the UNDP, Biodiversity Finance Initiative (BIOFIN) Phase II and Equanomics Funding Window.
While preparing your technical Proposal you are encouraged to thoroughly review the attached tender documents particularly the terms of reference. 

A brief objective and scope of the assignment below:

Objective of the Assignment:

The objective of this assignment is to support the MoF in the validation, operationalization, and integration of ESG Framework within the PFM system. The framework will be integrated into the UCoA, budget processes and the IFMIS to enable systematic identification, tagging, attribution, measurement
and reporting of ESG-related public expenditures and investments. The assignment will place particular emphasis on strengthening biodiversity finance tracking in line with the BIOFIN methodology and Global Biodiversity Expenditure (GLOBE) taxonomy, integrating Gender Equality and Social Inclusion (GESI) considerations through gender-responsive budget and expenditure tracking approaches, and fulfilling Bhutan’s international reporting obligations to the Convention on Biological Diversity (CBD) and Convention on the Elimination of All Forms of Discrimination against Women (CEDAW).

Specific Objectives:

1. Review, validate and operationalize the ESG Taxonomy within Bhutans PFM system.
2. Develop an integrated ESG tagging, attribution and expenditure measurement framework and guidance.
3. Strengthen biodiversity finance and GESI integration within the ESG framework.
4. Establish ESG reporting and sustainability disclosure methodologies and outputs.
5. Support institutionalization of the framework and ESG tagging through governance arrangements, IFMIS integration, piloting, capacity development and implementation planning.

Scope of Work:

The consultant shall support the review, validation, piloting and institutionalization of an ESG Framework within Bhutans PFM system. The assignment shall cover:
A. Strengthening ESG taxonomy and framework and support its operationalization;
B. Development of ESG tagging, attribution, and expenditure measurement methodologies;
C. Design of ESG reporting and disclosure frameworks;
D. Integration of ESG requirements into IFMIS and PFM business processes;
E. Pilot testing and validation of the framework;
F. Capacity building and knowledge transfer; and
G. Development of governance arrangements and a phased implementation roadmap.
All activities shall be undertaken through a consultative and co-creation process involving the MoF, UNDP, relevant government agencies, oversight institutions and other partners.

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PROCUREMENT UNIT]

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