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 disclosure, the world is speaking it, albeit unevenly. Some
ESG Reporting
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 can ensure their reports can be viewed as
In Turbulent Times, Slow and Steady Wins the Race: ISSB, SSBJ, CSRD, and US ESG Regulations
Emilie Jones | Senior Sustainability Consultant Share this article As promised, Japan has published their ISSB-aligned ESG reporting standards, the SSBJ standards. As a substitute for TCFD reporting, Prime listed
CSRD Compliance in Practice: Insights from Corporate Preparations
Hanako Hirata | Consulting Intern Share this article The Corporate Sustainability Reporting Directive (CSRD), which mandates sustainability reporting for companies, requires applicable organizations to begin collecting data in 2024, with
TISFD: Focusing on the “S” in ESG
Ulysses Aoki | Senior Managing Director, Codo Advisory Share this post In September 2024, the Task Force on Inequality and Social-related Financial Disclosures (TISFD) was launched, along with the release
Demystifying Double Materiality: What is it and why does it matter?
In the world of corporate finance and sustainability reporting, the concept of “double materiality” has gained increasing prominence in recent years. While the term may sound complex, its core principles
Reporting Right: How to Choose a Sustainability Reporting Framework for your Organization
Reporting frameworks are established frameworks or guidelines that provide a structured and standardized approach for organizations and businesses to measure, disclose, and report their environmental, social, and governance (ESG) performance.
B Corp certification: an opportunity for Japanese companies to join a global ESG movement
Launched in the U.S. in 2006, the B Corp movement has been rapidly expanding worldwide. There are now over 6,500 B Corp-certified companies across more than 80 countries. B Corp
Is your company ready for METI’s GX League transition requirements?
In 2022, the Ministry of Economy, Trade, and Industry of Japan (METI) launched the “GX League” initiative to facilitate public-private-academia cooperation towards the decarbonization of Japan. METI recently announced the
Is your company ready for the EU Corporate Sustainability Reporting Directive (CSRD)?
The EU is set to adopt its new Corporate Sustainability Reporting Directive (CSRD) in October 2022, in accordance with the EU Green Deal pledge. In its attempts to expand sustainability
