This guide explores how co-operative and mutual enterprises (CMEs) can produce positive social change, given their member-owned structure. Beyond the case study of Teachers Mutual Bank Ltd, the guide also highlights the scalability of CMEs, demonstrating the versatility of their business structure across financial institutions.

This article explains how the concept of materiality applies in AASB S2 climate disclosures and why it is often misunderstood. It distinguishes between material information, climate risks, emissions reporting, and ESG double materiality assessments, offering practical guidance for preparing compliant climate reports.

The report outlines the Singapore-Asia Taxonomy for Sustainable Finance, a science-based classification framework defining green, transition (amber) and ineligible economic activities. It provides technical screening criteria—primarily for climate change mitigation—to guide financial institutions, investors and policymakers in directing capital towards environmentally sustainable and low-carbon transition activities across Singapore and ASEAN.

This working paper analyses how nature and biodiversity degradation affect sovereign borrowing costs. Using panel econometric models across 53 countries (2000–2020), it finds biodiversity loss raises bond yield spreads, with effects up to three times larger for higher-risk, often lower-income countries, indicating asymmetric sovereign risk from nature-related financial vulnerability.

This report analyses Brazilian food consumption behaviours and tests nudging strategies in online shopping to promote sustainable diets. Findings indicate plant-rich diets, reduced food waste and improved labelling could lower food-system emissions. The study recommends combining consumer nudges, education and policy measures to support sustainable food choices and environmental outcomes.

Monetary Authority of Singapore (MAS) is Singapore’s central bank and integrated financial regulator. MAS oversees banking, insurance, securities and payment systems, conducts monetary policy, issues currency and manages foreign reserves. It promotes financial stability, supports fintech innovation and develops Singapore as a global financial centre through regulation, supervision and policy guidance.

Investors for Purpose is a membership network supporting institutional investors, pension funds and advisers to advance impact investing and sustainable finance. Through research, training, events and a collaborative community, it promotes best practice and knowledge sharing to help direct capital towards investments that deliver positive environmental and social outcomes.

Colorado School of Mines is a public research university in Golden, Colorado specialising in engineering, applied science and technology. Founded in 1874, it delivers undergraduate and graduate programmes focused on energy, earth sciences and sustainability, and conducts industry-connected research addressing global challenges in resources, environment and advanced engineering fields worldwide.