ADVISORY
Crafting your own sustainability story, one step at a time.
Codo Advisory provides advisory services to help realize a more sustainable society and to support clients preparing for one.
As sustainability matures and gains wider recognition as a field, we work to create real business and social value — collaborating with our clients with an emphasis on enhancing corporate value over the medium to long term, generating financial returns, and amplifying the resilience and collective wisdom of society as a whole.
What Sets our Advisory Services Apart
Excellent sustainability advisory requires more than the ability to organize known information or apply logic — it requires a guiding vision of “a society in which people can live in peace.” This is because sustainability is closely tied to human ethics and continually evolving. Our consulting team is well versed in existing frameworks such as regulations, assessment requirements, and disclosure frameworks, while striving to deliver advisory services that create additional value beyond that.
We believe that thinking beyond national borders is essential in the world of sustainability. Ethics is a universal philosophy for humanity, and environmental issues such as climate change and biodiversity are concerns for the entire planet. Codo Advisory’s parent company, MCP Asset Management, is one of Asia’s largest independent alternative investment management groups, headquartered in Hong Kong. Drawing on the global network and financial expertise built over more than 25 years of investment experience, Codo applies an investor and global perspective to its advisory services.
We understand that sustainability teams vary widely across organizations. While some clients need strategic support and advisory services through project management, we also offer more hands-on support, working as an extension of your team.
Core Services
We offer a wide range of services for creating opportunity and value, including “Co-Impact Bridge,” which provides end-to-end support from strategy through communication and disclosure to enhance corporate value; advisory support for financial institutions; and impact-related services.

CO-IMPACT BRIDGE
Corporate Value Enhancement Support
Co-Impact Bridge
You disclose every year. The work is genuinely being done. And yet the way the market describes you does not quite match what is happening inside. Co-Impact Bridge finds the value your company already holds but has never put into words, and translates it into language investors and others can act on. In about two months, you have a single document you can take straight into the boardroom.
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Before you assess others, define your own yardstick
Financial Institution Support
Investors and regulators now expect you to assess the sustainability of the companies you finance — and, increasingly, the change those companies create. But a rating agency’s score was built for someone else’s purpose, and a borrowed indicator set will never quite line up with your own investment philosophy. We help you build ESG and impact into your investment and credit processes, in a form your own people can use when they decide. The work is grounded in hands-on investment experience, not in framework theory.
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FINANCIAL INSTITUTION SUPPORT
Topic-Specific Services
We have experience across many areas of sustainability, including climate change response such as transition strategy development, human rights and TISFD response support, sustainable supply chain development support, various ESG scoring and disclosure support, and third-party assessment support for green finance.
Business and Human Rights / TISFD-Related Services
Codo Advisory supports corporate human rights initiatives around three pillars — “Human Rights Policy Development Support,” “Human Rights Due Diligence Implementation Support,” and “Remedy Mechanism Development Support.” From drafting a human rights policy to full-scale human rights due diligence implementation, we offer services tailored to client needs, including disclosure support, risk analysis, CSDDD response, and human rights education.
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HUMAN RIGHTS

SUPPLY CHAIN
Sustainable Supply Chain Development Support
Codo recommends establishing dialogue with suppliers and keeping communication as open as possible, conducting site visits and dialogues, and continuously disclosing results. At the same time, it is essential that a company first has its own foundation in place before setting ESG requirements and expectations for suppliers. We therefore propose support across three phases: first understanding and organizing the company’s own strategy, then establishing a structure for commitments and policy development, and finally implementing initiatives with suppliers.
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Investor trust depends on SPO
Second Party Opinions (SPO)
The market for green finance — spanning green bonds, sustainability-linked bonds, and beyond — has grown at a remarkable pace as the world steps up its response to climate change and the push for a more sustainable economy. But with that growth comes greater scrutiny. Investors are asking harder questions about what truly qualifies as “green,” and issuers are under real pressure to demonstrate transparency and credibility. As an independent body authorized to provide Second Party Opinions (SPO) in green finance, we offer rigorous, evidence-based assessments that issuers and investors alike can rely on.
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SECOND PARTY OPINION

CLIMATE CHANGE
Climate Change / GX Advisory
Since the adoption of the Paris Agreement in 2015, addressing climate change has evolved from a voluntary commitment into a critical prerequisite for corporate strategy. Against the backdrop of growing scientific evidence surrounding the 1.5°C target, as well as evolving policies and market expectations, physical and transition risks associated with climate change are no longer challenges for the distant future but are ongoing current topics. They can directly affect a company’s competitiveness and long-term sustainability. In this environment, companies are expected to go beyond simply reducing greenhouse gas emissions. With the goal of achieving net zero by 2050, companies must reassess their business portfolios, value chains, investment decisions and growth strategies themselves, and identify ways to turn climate action into new business opportunities. At Codo Advisory, we seek to work alongside companies as a trusted partner and to create meaningful business transformation that translates into sustainable mid/long-term corporate value.BC
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Sustainability Operations Support

OPERATIONAL SUPPORT
The operational backbone for your sustainability activities in Japan
Sustainability Operations Support
Our Sustainability Operational and Secretariat Support gives Japanese companies and Japan subsidiaries of multinational groups the day-to-day operational capacity their sustainability strategy needs but rarely has in-house. Backed by a global team fluent in both Japanese organizational practice and international frameworks, we act as an extension of your sustainability function: running the secretariat, coordinating across departments and geographies, and organizing the events and touchpoints that keep sustainability visible and alive across your organization.