Starting at One Percent: How Japan Rewrote the Numbers on SAF
Yuka Amano | Director Share this article On July 23, 2026, Japan rewrote the premise of its sustainable aviation fuel (SAF) policy. Fuel suppliers will face a SAF supply obligation
Codo’s Insights
Codo’s Insights are a series of articles written by our team on topics we identify as strategic for our clients and partners. We cover developments across the Environmental, Social, and Governance (ESG) dimensions of corporate sustainability, with the aim of bringing strategic insights from around the world to companies operating in Japan.
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
Interview | Yuka Amano, Director
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
Grid or Greenfield? Understanding how to Design your Transition Roadmap in Japan’s Developing Energy Mix: Energy of the Near Future Part 2
Emilie Jones | Senior Sustainability Consultant Share this article In our previous article, we discussed how Japan’s 7th Strategic Energy Plan is driven by the government’s need for secure, sufficient,
Japan’s Ambitious Energy Strategy: Energy of the Near Future Part 1
Emilie Jones | Senior Sustainability Consultant Share this article Energy demands are increasing at unprecedented rates, geo-political conflicts are enhancing the need for energy security, climate tipping points are being
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
An Introduction to Climate Change and Human Rights
Ulysses Aoki | Codo Advisory Representative Director & Co-CEO Share this article Recommended prior reading: “How Essential are Just Transition and Social Equity to a Sustainable Future?“ Are you familiar
Resilience: Sustaining Corporate Momentum through Turbulent Times, lessons for the world from the United States’ experience
Emilie Jones | Senior Sustainability Consultant Share this article Political, economic, and environmental turbulence creates an increasingly uncertain landscape for corporations making long term investment planning difficult. It is tempting
Chief Sustainability Officer: Does Your Company Need One?
Morgane Benoist | Sustainability Consultant Share this article A company’s board of directors and executive team typically includes indispensable “chiefs”: CEOs (chief executive officers), COOs (chief operating officers), CFOs (chief
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
