Author name: Ulysses Aoki

Climate Change, Codo's Insights, Human Rights

An Introduction to Climate Change and Human Rights

/

Are you familiar with the “intersection of human rights and climate change? Rather than treating “human rights” and “climate change” as separate issues, this field focuses on the impacts of climate change on people, and how they respond to it. Much of the literature on this topic discusses climate change and human rights as separate issues to be addressed – two sides of the same coin where either one or the other must be considered – but we at Codo Advisory believe it is critical to jointly consider both aspects in development planning.

Codo's Insights, ESG Reporting, Human Rights

TISFD: Focusing on the “S” in ESG

/

In September 2024, the Task Force on Inequality and Social-related Financial Disclosures (TISFD) was launched, along with the release of a white paper titled “People in Scope.” Although a definitive framework has not yet been established, leaving TISFD’s impact on businesses somewhat uncertain, this article delves into the background of TISFD, compares it with related areas like human rights and human capital, and offers insights on potential developments and implications for Japanese companies.