CODO INSIGHTS
Codo’s Insights are a series of articles written by our team on topics we identify as strategic for our clients and partners. We cover developments across the Environmental, Social, and Governance (ESG) dimensions of corporate sustainability, with the aim of bringing strategic insights from around the world to companies operating in Japan.
Starting at One Percent: How Japan Rewrote the Numbers on
Yuka Amano | Director Share this article On July 23, 2026, Japan rewrote the premise of its sustainable aviation fuel (SAF) policy….
Uneven Ground: The State of ESG Disclosure in 2026
Morgane Benoist | Consultant Share this article Three years after the ISSB set out to create a universal language for sustainability…
Interview | Yuka Amano, Director
What does it truly mean for a business to create value for investors, for society, and for the people within…
Grid or Greenfield? Understanding how to Design your Transition Roadmap
Emilie Jones | Senior Sustainability Consultant Share this article In our previous article, we discussed how Japan’s 7th Strategic Energy Plan is…
Japan’s Ambitious Energy Strategy: Energy of the Near Future Part
Emilie Jones | Senior Sustainability Consultant Share this article Energy demands are increasing at unprecedented rates, geo-political conflicts are enhancing the need…
Assessing the Components of a “Good” CSRD Report
Emilie Jones | Senior Sustainability Consultant Share this article As Japanese companies begin preparing CSRD-aligned reports we are frequently asked how companies…
An Introduction to Climate Change and Human Rights
Ulysses Aoki | Codo Advisory Representative Director & Co-CEO Share this article Recommended prior reading: “How Essential are Just Transition and Social…
Resilience: Sustaining Corporate Momentum through Turbulent Times, lessons for the
Emilie Jones | Senior Sustainability Consultant Share this article Political, economic, and environmental turbulence creates an increasingly uncertain landscape for corporations making…
Chief Sustainability Officer: Does Your Company Need One?
Morgane Benoist | Sustainability Consultant Share this article A company’s board of directors and executive team typically includes indispensable “chiefs”: CEOs (chief…
In Turbulent Times, Slow and Steady Wins the Race: ISSB,
Emilie Jones | Senior Sustainability Consultant Share this article As promised, Japan has published their ISSB-aligned ESG reporting standards, the SSBJ standards….
