{"id":16431,"date":"2025-05-23T16:33:34","date_gmt":"2025-05-23T07:33:34","guid":{"rendered":"https:\/\/codo.jp\/?p=16431"},"modified":"2025-05-23T16:33:36","modified_gmt":"2025-05-23T07:33:36","slug":"chief-sustainability-officer-insights-2025","status":"publish","type":"post","link":"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/","title":{"rendered":"Chief Sustainability Officer: Does Your Company Need One?"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" style=\"margin-top:27px\"\/>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-04822461 wp-block-columns-is-layout-flex\" style=\"font-size:30px\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:15.58%\">\n<figure class=\"wp-block-image size-full is-resized\" style=\"margin-top:24px;margin-bottom:24px\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" data-attachment-id=\"14118\" data-permalink=\"https:\/\/codo.jp\/en\/interview-ulysses-aoki\/2826385e-c6aa-4737-ac5c-629858fa6aa1\/\" data-orig-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?fit=300%2C300&amp;ssl=1\" data-orig-size=\"300,300\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"2826385e-c6aa-4737-ac5c-629858fa6aa1\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?fit=225%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?fit=300%2C300&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?resize=300%2C300&#038;ssl=1\" alt=\"\" class=\"wp-image-14118\" style=\"width:132px;height:auto\" srcset=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?w=300&amp;ssl=1 300w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2024\/11\/2826385e-c6aa-4737-ac5c-629858fa6aa1-e1732791145969.jpg?resize=150%2C150&amp;ssl=1 150w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:51.09%\">\n<p class=\"has-normal-font-size wp-block-paragraph\">Morgane Benoist | Sustainability Consultant<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Share this article<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A company\u2019s board of directors and executive team typically includes indispensable \u201cchiefs\u201d: CEOs (chief executive officers), COOs (chief operating officers), CFOs (chief financial officers)\u2026 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\u2019s sustainability success? This article explores the evolving role of CSOs, their growing strategic importance, and whether companies should consider appointing one.<\/strong><\/p>\n\n\n\n<nav aria-label=\"Table of Contents\" class=\"wp-block-table-of-contents has-background-color has-primary-background-color has-text-color has-background has-link-color wp-elements-bf3141e353d256ad854e6cda653aa6c4\" style=\"padding-top:5px;padding-right:32px;padding-bottom:5px;padding-left:32px\"><ol><li><a class=\"wp-block-table-of-contents__entry\" href=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/#what-is-ccus\">The Rise and Evolution of the Chief Sustainability Officer<\/a><\/li><li><a class=\"wp-block-table-of-contents__entry\" href=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/#what-is-ccus\">CSOs still Underutilized in Japan and Globally<\/a><\/li><li><a class=\"wp-block-table-of-contents__entry\" href=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/#what-is-ccus\">Appointing a CSO is Not the First Step<\/a><\/li><li><a class=\"wp-block-table-of-contents__entry\" href=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/#what-is-ccus\">Conclusion<\/a><\/li><li><a class=\"wp-block-table-of-contents__entry\" href=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/#what-is-ccus\">More about this topic \/ Useful links<\/a><\/li><\/ol><\/nav>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-ccus\" style=\"margin-top:22px;margin-bottom:22px\"><strong>The Rise and Evolution of the Chief Sustainability Officer<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The role of CSO traces its roots to corporate social responsibility (CSR), which was historically more about reputation than revenue. CSR initiatives were often led by then-CSOs as part of a company\u2019s communications or marketing efforts, showcasing how the company could \u201cgive back\u201d to society. However, this is rapidly changing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Today, sustainability is a strategic imperative. The CSO is increasingly seen as a key figure in ensuring long-term corporate resilience, managing reputational risk, navigating regulatory shifts, and aligning with stakeholder expectations. While the responsibilities of a CFO or COO are well-defined and relatively consistent across industries, the CSO role remains fluid and heavily dependent on the company\u2019s sector, market presence, and maturity in sustainability.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"724\" data-attachment-id=\"16443\" data-permalink=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/the-evolution-of-the-cso-en\/\" data-orig-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?fit=2000%2C1414&amp;ssl=1\" data-orig-size=\"2000,1414\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"the evolution of the CSO en\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?fit=300%2C212&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?fit=1024%2C724&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en-1024x724.png?resize=1024%2C724&#038;ssl=1\" alt=\"\" class=\"wp-image-16443\" style=\"aspect-ratio:1.41445621910949;width:752px;height:auto\" srcset=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?resize=1024%2C724&amp;ssl=1 1024w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?resize=300%2C212&amp;ssl=1 300w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?resize=768%2C543&amp;ssl=1 768w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?resize=1536%2C1086&amp;ssl=1 1536w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?resize=1200%2C848&amp;ssl=1 1200w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/the-evolution-of-the-CSO-en.png?w=2000&amp;ssl=1 2000w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The growing weight of ESG regulations is pushing companies to place sustainability leadership at the center of their decision-making. Frameworks such as CDP and ACT now explicitly evaluate sustainability expertise at the leadership level. For instance, CDP asks in question 4.2 \u201cDoes your organization\u2019s board have competency on environmental issues?\u201d. Evidence can be given through proof of regular consultations with internal experts or having an executive with environmental expertise, which is where the CSO comes into play.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ACT goes even further, requiring companies to demonstrate that their board or executive leadership understands the science and economics of climate change in the Climate Change Oversight Capability indicator. To prove so, the company must show that the person overseeing the company\u2019s sustainability committee has relevant training or professional experience. ACT states that \u201ceven if companies are managing climate change at the Board level or equivalent level, a lack of expertise could be a barrier to successful management of low-carbon transition.\u201d, reinforcing the necessity of a dedicated sustainability person on company boards.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-ccus\" style=\"margin-top:22px;margin-bottom:22px\"><strong>CSOs still Underutilized in Japan and Globally<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In Japan, the adoption of CSOs is slowly gaining traction. A <a href=\"https:\/\/www.kansa.or.jp\/wp-content\/uploads\/2022\/12\/el20221223-3.pdf\">2022 survey<\/a> of 510 listed and unlisted Japanese companies showed that only 25% had appointed a CSO. Among Prime-listed companies, nearly half (48.5%) had not appointed one, while 81% of non-listed companies had no CSO at all. &nbsp;Globally, the situation isn\u2019t much better. In 2023, <a href=\"https:\/\/fortune.com\/2023\/12\/04\/half-world-largest-companies-chief-sustainability-officer-proof-missing-out-climate-change-sheri-hicock\/\">more than half of the Fortune Global 500 companies still lacked a designated CSO<\/a>. Interestingly, companies without a CSO saw a 3% increase in GHG emissions, while those with one performed better, suggesting a clear link between sustainability governance and environmental outcomes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even among Japan\u2019s top 10 companies by revenue, only six have a CSO or equivalent. But even then, these roles are frequently assigned to executive officers (\u57f7\u884c\u5f79\u54e1) rather than board directors (\u53d6\u7de0\u5f79) and are often combined with other roles: For example, Hitachi\u2019s CSO also serves as the Chief Human Resources Officer and Chief Diversity &amp; Inclusion Officer, potentially diluting focus from climate strategy. Internationally, more firms are recognizing the strategic importance of the CSO, but few grant them a seat on the board. Notable exceptions include Mercedes-Benz, CVS Health, and UnitedHealth Group.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Without direct board-level access, sustainability initiatives risk being sidelined or underfunded, especially in times of economic uncertainty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One reason many companies haven\u2019t appointed a CSO is the lack of internal sustainability capacity. A 2024 Climate Change Coaches survey found that 72% of companies have five or fewer employees formally assigned to green transition responsibilities. On the other hand, the demands keep increasing: sustainability roles are evolving from basic reporting and compliance to encompass core business strategy, risk management, and stakeholder engagement. As a result, companies need employees with even more diverse and specialized skillsets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This talent is scarce. In 2023, Japan saw more than seven job offers per GX-skilled candidate, indicating a severe labor shortage in this critical area.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"724\" data-attachment-id=\"16447\" data-permalink=\"https:\/\/codo.jp\/en\/chief-sustainability-officer-insights-2025\/gx-job-offers-per-applicant-en\/\" data-orig-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?fit=2000%2C1414&amp;ssl=1\" data-orig-size=\"2000,1414\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"gx job offers per applicant en\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?fit=300%2C212&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?fit=1024%2C724&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en-1024x724.png?resize=1024%2C724&#038;ssl=1\" alt=\"\" class=\"wp-image-16447\" style=\"aspect-ratio:1.4144314318095959;width:625px;height:auto\" srcset=\"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?resize=1024%2C724&amp;ssl=1 1024w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?resize=300%2C212&amp;ssl=1 300w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?resize=768%2C543&amp;ssl=1 768w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?resize=1536%2C1086&amp;ssl=1 1536w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?resize=1200%2C848&amp;ssl=1 1200w, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/gx-job-offers-per-applicant-en.png?w=2000&amp;ssl=1 2000w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-ccus\" style=\"margin-top:22px;margin-bottom:22px\"><strong>Appointing a CSO is Not the First Step<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the question is, \u201cDoes your company need a Chief Sustainability Officer?\u201d, the answer would be \u201cyes, but\u201d. Appointing a CSO is just one step in a much broader green transition. A CSO is only as effective as the authority, mandate, and resources they\u2019re given. Without decision-making power, budget control, or a dedicated team to support them, a CSO risks a greenwashing symbol rather than a driver of change. For a CSO to deliver real value, they must be integrated into the company\u2019s core strategy, empowered to influence operations, and backed by a skilled sustainability team that can translate vision into action. For SMEs, the challenge starts with talent acquisition.<a id=\"_msocom_1\"><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-ccus\" style=\"margin-top:22px;margin-bottom:22px\">Conclusion<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not every company needs a CSO right now, especially small businesses or companies still laying the groundwork for sustainability. But companies that are serious about ESG, long-term resilience, and competitiveness cannot ignore the strategic importance of the CSO role. Sustainability is no longer a communications or compliance issue. It is a C-level issue. And that\u2019s exactly where a CSO belongs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the future, sustainability may be so embedded into corporate culture that every executive understands environmental risks and integrates them into their decisions, and this is when the CSO role will become obsolete. But until that day comes, companies need a dedicated sustainability voice in the boardroom, not just for the planet, but for their own survival.<a id=\"_msocom_1\"><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-ccus\" style=\"margin-top:22px;margin-bottom:22px\">More about this topic \/ Useful links<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/hbr.org\/2023\/07\/the-evolving-role-of-chief-sustainability-officers\">The Evolving Role of Chief Sustainability Officers &#8211; Harvard Business Review<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.kansa.or.jp\/wp-content\/uploads\/2022\/12\/el20221223-3.pdf\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u53d6\u308a\u7d44\u307f\u306b\u3064\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb &#8211; \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a (Japanese only)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.recruit.co.jp\/newsroom\/pressrelease\/assets\/20240731_work_02.pdf\">2024\u5e74\u5ea6\u8ee2\u8077\u5e02\u5834\u306e\u52d5\u5411 &#8211; Recruit <\/a>(Japanese only)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Morgane Benoist | Sustainability Consultant Share this article A company\u2019s board of directors and executive team typically includes indispensable \u201cchiefs\u201d: CEOs (chief executive officers), COOs (chief operating officers), CFOs (chief [&hellip;]<\/p>\n","protected":false},"author":215924084,"featured_media":16437,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"_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,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1542],"tags":[],"class_list":["post-16431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-codos-insights"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/05\/suit.png?fit=1880%2C1058&ssl=1","jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/peFE9T-4h1","jetpack-related-posts":[{"id":10870,"url":"https:\/\/codo.jp\/en\/demystifying-double-materiality-what-is-it-and-why-does-it-matter\/","url_meta":{"origin":16431,"position":0},"title":"Demystifying Double Materiality: What is it and why does it matter?","author":"morganecodo","date":"2023-09-28","format":false,"excerpt":"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 are surprisingly straightforward. In this article, we will delve into the concept of double materiality, cutting through the jargon to\u2026","rel":"","context":"In &quot;Codo&#039;s Insights&quot;","block_context":{"text":"Codo&#039;s Insights","link":"https:\/\/codo.jp\/en\/category\/codos-insights\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2023\/02\/Ref-Next-Level.png?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2023\/02\/Ref-Next-Level.png?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2023\/02\/Ref-Next-Level.png?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2023\/02\/Ref-Next-Level.png?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2023\/02\/Ref-Next-Level.png?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":5571,"url":"https:\/\/codo.jp\/en\/is-your-company-ready-for-the-eu-corporate-sustainability-reporting-directive-csrd\/","url_meta":{"origin":16431,"position":1},"title":"Is your company ready for the EU Corporate Sustainability Reporting Directive (CSRD)?\u00a0","author":"morganecodo","date":"2022-09-30","format":false,"excerpt":"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 information for consumers, the CSRD will revise the existing Non-Financial Reporting Directive (2014) and significantly raise reporting requirements on enterprises\u2026","rel":"","context":"In &quot;Codo&#039;s Insights&quot;","block_context":{"text":"Codo&#039;s Insights","link":"https:\/\/codo.jp\/en\/category\/codos-insights\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/09\/EU.png?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/09\/EU.png?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/09\/EU.png?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/09\/EU.png?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/09\/EU.png?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":6724,"url":"https:\/\/codo.jp\/en\/weekly-news-january-1st-to-12-january-2023\/","url_meta":{"origin":16431,"position":2},"title":"Weekly News | January 1st to 12 January 2023","author":"morganecodo","date":"2023-01-12","format":false,"excerpt":"Codo Advisory\u00a0keeps an eye for you on the latest events and trends in climate finance and corporate sustainability, in the world and in Japan. Here\u2019s what caught our attention last week.\u00a0 World | 2023 to be a turning point for climate litigation\u00a0\u00a0\u00a0 In 2022, courts from Indonesia to Australia have\u2026","rel":"","context":"In &quot;Weekly News&quot;","block_context":{"text":"Weekly News","link":"https:\/\/codo.jp\/en\/category\/weekly-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/04\/Bi-weekly-News.png?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/04\/Bi-weekly-News.png?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/04\/Bi-weekly-News.png?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/04\/Bi-weekly-News.png?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/04\/Bi-weekly-News.png?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":5242,"url":"https:\/\/codo.jp\/en\/everything-you-need-to-know-about-the-new-sec-rules\/","url_meta":{"origin":16431,"position":3},"title":"Everything you need to know about the new SEC rules","author":"morganecodo","date":"2022-08-12","format":false,"excerpt":"The Securities and Exchange Commission, US financial watchdog,\u00a0 is about to implement a new regulation apparatus on climate-related risk disclosure. The new rules are set to come into force by the end of 2022. Companies listed in the US \u2013 including foreign companies \u2013 will be required to disclose information\u2026","rel":"","context":"In &quot;Codo&#039;s Insights&quot;","block_context":{"text":"Codo&#039;s Insights","link":"https:\/\/codo.jp\/en\/category\/codos-insights\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/02\/Generic-_-Abstract.png?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/02\/Generic-_-Abstract.png?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/02\/Generic-_-Abstract.png?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/02\/Generic-_-Abstract.png?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2022\/02\/Generic-_-Abstract.png?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":18298,"url":"https:\/\/codo.jp\/en\/assessing-the-components-of-a-good-csrd-report\/","url_meta":{"origin":16431,"position":4},"title":"Assessing the Components of a \u201cGood\u201d CSRD Report","author":"codoyuna","date":"2025-10-23","format":false,"excerpt":"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 credible compared to industry peers. To answer these questions, we have assessed published reports to prepare a case study for\u2026","rel":"","context":"In &quot;Codo&#039;s Insights&quot;","block_context":{"text":"Codo&#039;s Insights","link":"https:\/\/codo.jp\/en\/category\/codos-insights\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/10\/GX-League.png?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/10\/GX-League.png?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/10\/GX-League.png?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/10\/GX-League.png?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/codo.jp\/wp-content\/uploads\/2025\/10\/GX-League.png?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":5913,"url":"https:\/\/codo.jp\/en\/event-webinar-are-japanese-companies-ready-for-the-low-carbon-transition-13-december-2022\/","url_meta":{"origin":16431,"position":5},"title":"Event | Webinar: Are Japanese companies ready for the low-carbon transition? | 13 December 2022","author":"morganecodo","date":"2022-10-27","format":false,"excerpt":"Get a glimpse at how companies around the world are establishing their low-carbon transition plans. What methods do their use to design their plans? How can their plans be assessed to make sure they are aligned with the Paris Agreement? How do Japanese companies perform in this global trend? 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