The Catalyst-Activated Cycle (CAC) defines a verified pathway linking soil-biological restoration to financial and governance systems. Building on the functional and carbon-accounting frameworks established in M1–M4, this fifth manuscript demonstrates how measured Functional Resilience (FRQ), Avoided Emissions (AE), and Sequestered Emissions (SE) data translate into finance-grade information through the Functional Carbon Account (FCA). Within the Functional Sustainability Architecture (FSA), these verified data support standardized reporting under ISO 14064, SBTi-FLAG, and World Bank frameworks while forming the basis for Functional Performance Assets and Portfolios developed in M6. The resulting federated governance model allows local data sovereignty with global interoperability, ensuring that soil function remains both scientifically verifiable and economically valuable. CAC M5 thus completes the translation of field-verified carbon performance into the institutional infrastructure of sustainability finance—establishing soil function as a measurable, tradeable foundation for climate accountability and regenerative economic growth. This manuscript is part of a six-paper series describing the Catalyst-Activated Cycle (CAC), a framework for measuring soil functional recovery, agronomic performance, and climate outcomes.