This revised Guide aims to support best practices in credit reporting development based on IFC’s experience. The second edition updates the original Credit Bureau Knowledge Guide (2006), incorporating developments in credit reporting services over the past six years, including the first universal set of standards for the industry, credit reporting for micro, small, and medium enterprises, and highlights the role that credit reporting plays in the evolving global landscape of responsible lending. Additionally, a set of case studies focusing on various aspects of developing credit reporting systems supplements the theoretical discussions of the Guide.