{"id":20690,"date":"2026-08-18T10:03:52","date_gmt":"2026-08-18T01:03:52","guid":{"rendered":"https:\/\/codo.jp\/codostaging01\/?page_id=20690"},"modified":"2026-09-01T11:52:44","modified_gmt":"2026-09-01T02:52:44","slug":"human-rights-services-en","status":"publish","type":"page","link":"https:\/\/codo.jp\/en\/human-rights-services-en\/","title":{"rendered":"Business and Human Rights \/ TISFD-Related Services"},"content":{"rendered":"\n
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HUMAN RIGHTS<\/h1>\n<\/div><\/div>\n\n\n\n
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Under the \u201cGuiding Principles on Business and Human Rights,\u201d unanimously endorsed and adopted by the UN Human Rights Council in June 2011, companies are expected to address and prevent human rights risks and violations across their entire value chain.<\/p>\n\n\n\n

As human rights due diligence obligations, related legislation, and disclosure requirements advance globally \u2014 for example under the CSDDD \u2014 stakeholder interest, including from institutional investors, is trending upward over the medium to long term. This is driven in part by the launch of PRI Advance and the establishment and growth of TISFD (the Taskforce on Inequality and Social-related Financial Disclosures). In the Japanese domestic context, as human capital management becomes mainstream, international frameworks such as TISFD appear to be integrating fields including human rights, inequality, wellbeing, and human capital \u2014 suggesting the social domain will draw increasing attention in Japan as well.<\/p>\n\n\n\n

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Diagram text (translated) \u2014 \u201cRising investor awareness of ESG’s ‘S’ component and potential future pressure\u201d<\/em><\/strong>
Columns: Initiative | Description | Related human rights indicators | Impact on companies<\/em>
Advance \u2014 Launched Dec. 2022, a PRI-led collaborative human rights initiative. Through stewardship, Advance aims to advance the international human rights agenda and improve the alignment of human rights risks\/opportunities with financial returns. Signatories currently represent AUM of US$35 trillion.<\/em>
Advance indicators (excerpt): commitment to human rights; action on human rights impacts; guarantee of a living wage; etc.<\/em>
TISFD \u2014 The Taskforce on Inequality and Social-related Financial Disclosures, launched in 2024. Focused on \u201cpeople,\u201d it is expected to establish guidance and recommendations for companies and investors (in the manner of TCFD\/TNFD).<\/em>
TISFD indicators (planned): inequality; human rights and wellbeing; wages; impact on communities.<\/em>
Impact on companies: incorporation of human rights factors into institutional investors’ decisions; discounting of valuations\/investment decisions on human rights grounds; references to human rights activity in investor dialogue; inclusion in human rights \u201claggard\u201d divestment lists; etc.<\/em><\/p>\n\n\n\n

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Codo’s Strengths<\/h3>\n\n\n\n

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

Proactive disclosure is becoming essential in the human rights field as well. For operating companies, respecting human rights across the supply chain and value chain has become a priority issue; for financial and investment institutions, human rights and human capital considerations are increasingly weighted within ESG due diligence for investment decisions. Some companies address this within integrated reports or ESG reports, while a growing number now produce and disclose standalone human rights due diligence reports or human rights impact assessments.<\/p>\n\n\n\n

In its human rights work, Codo places importance not only on a risk-based approach but also on demonstrating the link to corporate value. We therefore propose engagements that assume disclosure outputs \u2014 starting with a standalone human rights DD report \u2014 as a premise from the outset.<\/p>\n\n\n\n

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Diagram text (translated) \u2014 three service cards<\/em><\/strong>
1) Human Rights Policy Development Support \u2014 Identifying an approach and confirming consistency with existing policies; understanding company-specific risks; drafting policy language. Codo’s strengths: Even where a company already has a human rights policy, or where human-rights language sits within another policy (e.g. a procurement policy), we help such companies build a practical, adaptable human rights commitment grounded in global standards.<\/em>
2) Human Rights DD Implementation Support \u2014 Planning and scoping; developing human rights KPIs; building human rights governance\/management structures; conducting human rights impact assessments; preparing human rights DD reports. Codo’s strengths: We help determine the scope of DD implementation, build a plan, and design the management structure and team. To prevent the process becoming a formality, we support everything through KPI development and report preparation, aiming to reduce human rights impacts and improve conditions.<\/em>
3) Remedy Mechanism Development Support \u2014 Scoping access to remedy; selecting remedy tools; determining reporting procedures and team structure; building a system to manage and improve reporting. Codo’s strengths: Key elements are (1) anonymity, (2) ease of reporting for users, and (3) responsiveness\/agility in addressing reports; we support the review of remedy platforms and tool selection.<\/em><\/p>\n\n\n\n

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Initiatives Toward TISFD<\/h3>\n\n\n\n

As an alliance member of TISFD, we aim to work alongside Japanese companies to establish early examples of TISFD readiness.<\/p>\n\n\n\n

Finally, TISFD (the Taskforce on Inequality and Social-related Financial Disclosures) \u2014 often described as a \u201csocial version of TCFD\/TNFD\u201d \u2014 is currently under development, with its framework expected to be released in the latter half of 2027. It is expected to bring together perspectives long treated as separate fields in Japan \u2014 human capital, wellbeing, diversity, and human rights \u2014 into a single framework that forms the basis for disclosure standards. Codo anticipates that as momentum builds around human rights disclosure, discussion will increasingly turn toward its integration with other social issues.<\/p>\n\n\n\n

Codo Advisory has been a TISFD alliance member since 2025. Building on this, we aim to work with companies to establish globally leading examples, grounded in TISFD’s approach \u2014 please contact us regarding this as well.<\/p>\n\n\n\n

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Lead \/ Contact<\/h3>\n\n\n\n

Representative Director & CEO
Ulysses Aoki<\/h4>\n<\/div>\n<\/div>\n\n\n\n
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Contact Us \/ Request Materials<\/a><\/div>\n<\/div>\n\n\n\n
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More Services<\/h2>\n\n\n\n
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SUPPLY CHAIN<\/h5>\n<\/div><\/div>\n\n\n\n

Sustainable Supply Chain Services<\/p>\n\n\n\n

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Learn more<\/h5>\n\n\n\n
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SECOND PARTY OPINION<\/h5>\n<\/div><\/div>\n\n\n\n

Investor trust depends on SPO.<\/p>\n\n\n\n

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Learn more<\/h5>\n\n\n\n
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CLIMATE CHANGE<\/h5>\n<\/div><\/div>\n\n\n\n

Climate Change \/ GX Advisory<\/p>\n\n\n\n

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Learn more<\/h5>\n\n\n\n
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Under the \u201cGuiding Principles on Business and Human Rights,\u201d unanimously endorsed and adopted by the UN Human Rights Council in June 2011, companies are expected to address and prevent human […]<\/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-20690","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20690","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=20690"}],"version-history":[{"count":8,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20690\/revisions"}],"predecessor-version":[{"id":21442,"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/pages\/20690\/revisions\/21442"}],"wp:attachment":[{"href":"https:\/\/codo.jp\/en\/wp-json\/wp\/v2\/media?parent=20690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}