Author name: Morgane Benoist

Codo's Insights, ESG Regulations, Renewable Energy

France’s and EU’s Fast-Fashion Crackdown and What It Means Beyond the EU

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For years, ultra-fast fashion operated in a regulatory blind spot, churning out thousands of cheap new styles a week, without regard to quality or where they would end up. France pushed back in 2024 through a law proposal to stop this trend. Two years on, it is now law, and reshaping how companies operate through a much bigger, EU-wide response. In this Codo Insights, we look at France’s new ultra-fast-fashion law, how the EU is moving towards more sustainable fashion, and how Japan is responding to the same pressures.

Codo's Insights, ESG Regulations, ESG Reporting

Uneven Ground: The State of ESG Disclosure in 2026

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Three years after the ISSB set out to create a universal language for sustainability disclosure, the world is speaking it, albeit unevenly. Some are moving forward, others are retreating, and one major economy is walking away from the table altogether. A mid-2026 assessment of where ESG reporting stands, and an update to our April 2025 Insights “ In Turbulent Times, Slow and Steady Wins the Race: ISSB, SSBJ, CSRD, and US ESG Regulations”

Codo's Insights, Interview

Interview | Yuka Amano, Director

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What does it truly mean for a business to create value for investors, for society, and for the people within it? Yuka Amano, Director at Codo Advisory and Investment Team Director for the Japan Evolution Fund, has spent her career working at the intersection of these questions. Having sat on both sides of the investor-entrepreneur relationship, she brings a rare perspective to impact investing in regional Japan. In this interview, we spoke with Ms. Amano about bridging the gap between businesses and investors, the hidden strengths of Kyushu’s owner-led companies, and why lasting change ultimately comes down to people.

Codo's Insights

Chief Sustainability Officer: Does Your Company Need One?

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A company’s board of directors and executive team typically includes indispensable “chiefs”: CEOs (chief executive officers), COOs (chief operating officers), CFOs (chief financial officers)… But in recent years, a new kind of CxO has emerged in boardrooms around the world: the CSO, or Chief Sustainability Officer. What is their mission? Are they essential to a company’s sustainability success? This article explores the evolving role of CSOs, their growing strategic importance, and whether companies should consider appointing one.

Climate Change, Codo's Insights

The Environmental Impact of AI: Positive or Negative?

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In 2023, 30.5 billion digital devices were used by 5.35 billion people — an average of around six devices per person. Digital technologies are now an inseparable part of our daily lives, shaping how we work, communicate, and interact with the world. Among these technologies, artificial intelligence (AI) is rapidly gaining ground, transforming industries and redefining possibilities. But as AI’s influence grows, so does its environmental footprint — raising an essential question: is AI’s overall impact on the planet positive or negative?

Biodiversity, Codo's Insights, Interview

Interview | Takao Hayashi, Rice Paddy Sommelier

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Japan’s rice paddies are home to a diverse range of living creatures. One person dedicated to sharing the beauty of this ecosystem and protecting it is “Rice Paddy Sommelier” Takao Hayashi. Originally working as a designer, he became interested in biodiversity in rice paddies after learning about the endangered status of the medaka (Japanese rice fish). This led him to fully commit to environmental conservation efforts. For over 20 years, he has been bridging agriculture and nature conservation, developing unique initiatives such as the “Biodiversity Improvement Points Certification.” In this interview, we spoke with Mr. Hayashi about his journey as a “Rice Paddy Sommelier”, his passion for biodiversity, and his vision for the future.

Codo's Insights, Interview

Interview | Ulysses Aoki, Senior Managing Director

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Ulysses Aoki is a seasoned leader with over a decade of experience in the field of sustainability. Starting his career in consulting, he has led projects for major domestic and international corporations while also contributing his expertise to unicorn companies and impact investment funds. Leveraging his extensive knowledge and diverse perspectives, he has recently joined Codo Advisory, taking on new challenges ahead. In this interview, we delve into what inspired him to pursue a career in sustainability, the highlights of his professional journey so far, and his vision for the future at Codo.

Climate Change, Codo's Insights

Understanding Locked-In Emissions : Is your investment at risk of a carbon lock-in?

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When we think of solving climate change issues, we often focus on the emissions currently being produced. A carbon inventory or GHG emissions report can only detail the previous year(s)’ emissions. However, a significant portion of future emissions, however, is also already “locked-in” due to existing infrastructure, policies, and commitments. Understanding these locked-in emissions is critical if we are to effectively combat climate change. But what exactly are locked-in emissions, and why should we be concerned about them?