This report aims to provide a comprehensive resource for understanding and implementing Inclusive and Responsible Business and Investment (IRBI) in the Asia-Pacific Economic Cooperation (APEC) region. This report presents five overarching principles of IRBI, namely, accountability, spirit of equal partnership, shared responsibility, mutual respect, and common interest and benefits. It is further divided into three pillars such as good governance, environmental (fostering sustainable practices), and societal (fostering social inclusion and justice). The report envisions to bridge the gaps between the principles of IRBI and their practical application, helping both public and private sector actors translate these values into actionable steps.