{"id":20669,"date":"2026-08-18T09:54:07","date_gmt":"2026-08-18T00:54:07","guid":{"rendered":"https:\/\/codo.jp\/codostaging01\/?page_id=20669"},"modified":"2026-09-01T14:10:41","modified_gmt":"2026-09-01T05:10:41","slug":"advisory-services-en","status":"publish","type":"page","link":"https:\/\/codo.jp\/en\/advisory-services-en\/","title":{"rendered":"Advisory Services"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull has-parallax has-custom-content-position is-position-bottom-center\" style=\"min-height:30vh;aspect-ratio:unset;\"><div class=\"wp-block-cover__image-background wp-image-20807 size-large has-parallax\" style=\"background-position:77% 85%;background-image:url(http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/advisory-1024x576.png)\"><\/div><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h1 class=\"wp-block-heading has-text-align-right has-ast-global-color-4-color has-text-color has-link-color wp-elements-1\" style=\"font-size:56px\">ADVISORY<\/h1>\n<\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-2\">Crafting your own sustainability story, one step at a time.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Codo Advisory provides advisory services to help realize a more sustainable society and to support clients preparing for one.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As sustainability matures and gains wider recognition as a field, we work to create real business and social value \u2014 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.<\/p>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">What Sets our Advisory Services Apart<\/h3>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">1 &#8211;  Always Looking Ahead<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-1\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Excellent sustainability advisory requires more than the ability to organize known information or apply logic \u2014 it requires a guiding vision of \u201ca society in which people can live in peace.\u201d 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.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">2 &#8211;  Investor \/ Global Perspective<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-2\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">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&#8217;s parent company, MCP Asset Management, is one of Asia&#8217;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.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">3 &#8211; Hands-On Support<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-3\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Core Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We offer a wide range of services for creating opportunity and value, including \u201cCo-Impact Bridge,\u201d 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.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\" style=\"min-height:324px;aspect-ratio:unset;\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-20617 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/co-impact-bridge-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/co-impact-bridge-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/co-impact-bridge-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/co-impact-bridge-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/co-impact-bridge.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-3\" style=\"font-size:56px\">CO-IMPACT BRIDGE<\/h3>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h5 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-4\">Corporate Value Enhancement Support<\/h5>\n\n\n\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-5\" style=\"font-size:37px\">Co-Impact Bridge<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-6\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--4\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/co-impact-bridge-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-not-stacked-on-mobile is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h5 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-7\">Before you assess others, define your own yardstick<\/h5>\n\n\n\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-8\" style=\"font-size:37px\">Financial Institution Support<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Investors and regulators now expect you to assess the sustainability of the companies you finance \u2014 and, increasingly, the change those companies create. But a rating agency&#8217;s score was built for someone else&#8217;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.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-9\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--5\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/financial-institution-support-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-left\" style=\"min-height:324px;aspect-ratio:unset;\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-21148 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/financial-support-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/financial-support-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/financial-support-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/financial-support-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/financial-support.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim-40 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-10\" style=\"font-size:34px\">FINANCIAL INSTITUTION SUPPORT<\/h3>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Topic-Specific Services<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-11\" style=\"font-size:31px\">Business and Human Rights \/ TISFD-Related Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Codo Advisory supports corporate human rights initiatives around three pillars \u2014 \u201cHuman Rights Policy Development Support,\u201d \u201cHuman Rights Due Diligence Implementation Support,\u201d and \u201cRemedy Mechanism Development Support.\u201d 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.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-12\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--6\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/human-rights-services-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-left\" style=\"min-height:324px;aspect-ratio:unset;\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-21229 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/human-rights-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/human-rights-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/human-rights-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/human-rights-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/human-rights.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-13\" style=\"font-size:56px\">HUMAN RIGHTS<\/h3>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\" style=\"min-height:324px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-21238 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/supply-chain-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/supply-chain-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/supply-chain-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/supply-chain-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/supply-chain.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-14\" style=\"font-size:56px\">SUPPLY CHAIN<\/h3>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-15\" style=\"font-size:31px\">Sustainable Supply Chain Development Support<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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\u2019s own strategy, then establishing a structure for commitments and policy development, and finally implementing initiatives with suppliers.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-16\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--7\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/sustainable-supply-chain-services-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h5 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-17\">Investor trust depends on SPO<\/h5>\n\n\n\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-18\" style=\"font-size:37px\">Second Party Opinions (SPO)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The market for green finance \u2014 spanning green bonds, sustainability-linked bonds, and beyond \u2014 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 &#8220;green,&#8221; 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.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-19\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--8\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/second-party-opinions-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\" style=\"min-height:324px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-21152 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/spo-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/spo-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/spo-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/spo-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/spo.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim-40 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-20\" style=\"font-size:45px\">SECOND PARTY OPINION<\/h3>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:33px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\" style=\"min-height:324px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-block-cover__image-background wp-image-21377 size-large\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/climate-change-1-1024x576.png\" data-object-fit=\"cover\" srcset=\"https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/climate-change-1-1024x576.png 1024w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/climate-change-1-300x169.png 300w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/climate-change-1-768x432.png 768w, https:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/climate-change-1.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-1-background-color has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-21\" style=\"font-size:56px\">CLIMATE CHANGE<\/h3>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-22\" style=\"font-size:37px\">Climate Change \/ GX Advisory<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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\u00b0C 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\u2019s 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<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-23\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--9\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/environmental-transition-support-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Sustainability Operations Support<\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c2b778ae wp-block-columns-is-layout-flex\" style=\"margin-top:0px;margin-bottom:0px;padding-top:17px;padding-right:0px;padding-bottom:17px;padding-left:0px\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-cover has-custom-content-position is-position-bottom-right\" style=\"min-height:324px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" class=\"wp-block-cover__image-background wp-image-21127 size-full\" alt=\"\" src=\"http:\/\/codo.jp\/wp-content\/uploads\/2026\/08\/operational-support.png\" data-object-fit=\"cover\"\/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-2-background-color has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-center has-ast-global-color-4-color has-text-color has-link-color wp-elements-24\" style=\"font-size:41px\">OPERATIONAL SUPPORT<\/h3>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-container-core-column-is-layout-9f9c5d13 wp-block-column-is-layout-flow\" style=\"padding-right:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<h5 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-25\">The operational backbone for your sustainability activities in Japan<\/h5>\n\n\n\n<h2 class=\"wp-block-heading has-ast-global-color-0-color has-text-color has-link-color wp-elements-26\" style=\"font-size:31px\">Sustainability Operations Support<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-group is-content-justification-right is-nowrap is-layout-flex wp-container-core-group-is-layout-f726d978 wp-block-group-is-layout-flex\">\n<h4 class=\"wp-block-heading has-text-align-right has-ast-global-color-0-color has-text-color has-link-color wp-elements-27\">Learn more<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--10\"><a class=\"wp-block-button__link has-custom-font-size wp-element-button\" href=\"https:\/\/www.codo.jp\/en\/operational-secretariat-support-en\/\" style=\"font-size:25px\">\u279c<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":215924084,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-20669","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/users\/215924084"}],"replies":[{"embeddable":true,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/comments?post=20669"}],"version-history":[{"count":6,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20669\/revisions"}],"predecessor-version":[{"id":21501,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20669\/revisions\/21501"}],"wp:attachment":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/media?parent=20669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}