{"dateSemantics":"recordDate retains the date and precision stored in the public record; it is not universally a first-publication date. updatedAt is not a source review date.","frameworksBasis":"Topic-based editorial discovery matching; not official alignment or a verified knowledge relationship.","generatedAt":"2026-11-06T07:25:53.000Z","generationTimeSemantics":"Stable recorded metadata/release date; HTTP Date is response time. ETag identifies the exact representation.","participationControls":[{"acceptanceInferred":false,"affiliation":null,"artefactRole":"controlled_response","artefactScopeNote":"23 October 2026 is document issue / publisher-confirmation date; actual transmission and receipt dates are not confirmed.","author":{"@id":"https://www.emj.life/#organization","@type":"Organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"documentUrl":"/consultations/emj-life-issb-nature-related-disclosures-response-v1.0-20261023.pdf","followupReview":{"acceptanceInferred":false,"adoptionInferred":false,"endorsementInferred":false,"id":"EMJ.RESP.ISSB-NATURE.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","institutionalAdoption":null,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","notes":["Document publication, reported submission, receipt, official public listing and substantive adoption are separate facts.","Historical observations are retained at /governance/consultation-review-20261019.json; a new observation does not rewrite what was found earlier."],"observedAt":"2026-11-05T17:48:15.382445+00:00","officialProcessStatus":"Official Exposure Draft comment deadline 19 February 2027.","officialPublicListingUrl":null,"officialPublicListingVerified":false,"officialResponseExportUrl":null,"previousObservation":null,"responseText":"Receipt remains publisher-confirmed. Actual transmission and receipt dates are unconfirmed; no independently verified institutional acknowledgement, substantive acceptance or adoption was established.","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","reviewedAt":"2026-11-06","slug":"issb-nature-related-disclosures-2026-response","sources":[{"accessResult":"retrieved_public_html_bounded_content","byteLength":113285,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:15.382445+00:00","sha256":"976db2a46e8ab425da3403d8904bbac82213382384f3687bca1054e82d0a18b7","title":"https://www.ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures/","url":"https://www.ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures/"}],"substantiveAcceptance":null},"historicalFollowup":null,"institutionalContext":"EMJ LIFE HOLDINGS PTE. LTD. / ISSB / IFRS Foundation","institutionalResponse":"Receipt remains publisher-confirmed. Actual transmission and receipt dates are unconfirmed; no independently verified institutional acknowledgement, substantive acceptance or adoption was established.","lastSourceReview":"2026-10-23","metadataReviewedAt":"2026-11-06","nextReviewDate":null,"officialConsultationStatus":"Official Exposure Draft comment deadline 19 February 2027.","officialFollowupUrl":"https://www.ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures/","participationStatus":"Received (publisher-confirmed); acceptance or adoption is not inferred.","publicationStatus":"published_and_visible","recipient":"International Sustainability Standards Board (ISSB), IFRS Foundation","recordId":"EMJ.RESP.ISSB-NATURE.2026","recordKind":"participation_act_record","recordedChronologyDate":"2026-10-23","responseReviewDate":"2026-11-06","sourceRelationship":"related_institutional_source","sourceUrl":"https://www.ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures/","submissionCapacity":"organisation","submissionDate":null,"submissionDateBasis":"23 October 2026 is the response issue and publisher-confirmation date. Actual transmission and receipt dates remain unconfirmed.","submissionDatePrecision":null,"submitter":"EMJ LIFE HOLDINGS PTE. LTD.","version":"v1.0 · Received"},{"acceptanceInferred":false,"affiliation":null,"artefactRole":"controlled_response","artefactScopeNote":"13 August 2026 is a user-confirmed response date; avoid treating the consultation closing date or public record date as receipt evidence.","author":{"@id":"https://www.emj.life/#organization","@type":"Organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"documentUrl":"/consultations/issb-sustainability-taxonomy-update-2026-response.pdf","followupReview":{"acceptanceInferred":false,"adoptionInferred":false,"endorsementInferred":false,"id":"EMJ.RESP.ISSB-TAXONOMY.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","institutionalAdoption":null,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","notes":["Document publication, reported submission, receipt, official public listing and substantive adoption are separate facts.","Historical observations are retained at /governance/consultation-review-20261019.json; a new observation does not rewrite what was found earlier."],"observedAt":"2026-11-05T17:48:26.648902+00:00","officialProcessStatus":"Official ISSB taxonomy source states comment deadline 28 September 2026. Full respondent-specific listing was not available in extracted content.","officialPublicListingUrl":null,"officialPublicListingVerified":false,"officialResponseExportUrl":null,"previousObservation":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-08-13","controlledVersion":"Controlled response","controlledVersionUnchanged":true,"id":"EMJ.RESP.ISSB-TAXONOMY.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"Comment deadline 28 September 2026 has passed; project page lists proposed-update feedback as the next milestone.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/","responseText":"No named response was verified. The full public comment-letter listing was unavailable in extracted content; the project milestone does not confirm acceptance of this submission.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"issb-sustainability-taxonomy-update-2026-response","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"Consultation deadline and named respondent publication; full comment-letter listing was not retrieved.","title":"IFRS Sustainability Disclosure Taxonomy 2024: Proposed Update 1 and comment letters","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/"},{"accessResult":"retrieved_public_html","checkedFor":"Current project milestone, separate from the outcome of an individual submission.","title":"IFRS Sustainability Disclosure Taxonomy Update: Amendments to Greenhouse Gas Emissions Disclosures","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/"}],"submissionDateUnchanged":true},"responseText":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","reviewedAt":"2026-11-06","slug":"issb-sustainability-taxonomy-update-2026-response","sources":[{"accessResult":"retrieved_public_html_bounded_content","byteLength":105396,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:26.648902+00:00","sha256":"c6228189f451e2ca961376b9535720b37c9fcb77466f55348c34746220061ad4","title":"IFRS Sustainability Disclosure Taxonomy 2024: Proposed Update 1 and comment letters","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/"},{"accessResult":"retrieved_public_html_bounded_content","byteLength":106700,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:22.032183+00:00","sha256":"b43417614dbec443c112e337fdb29d00667ee802b6c22c6f43b0c6f14f578135","title":"IFRS Sustainability Disclosure Taxonomy Update: Amendments to Greenhouse Gas Emissions Disclosures","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/"}],"substantiveAcceptance":null},"historicalFollowup":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-08-13","controlledVersion":"Controlled response","controlledVersionUnchanged":true,"id":"EMJ.RESP.ISSB-TAXONOMY.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"Comment deadline 28 September 2026 has passed; project page lists proposed-update feedback as the next milestone.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/","responseText":"No named response was verified. The full public comment-letter listing was unavailable in extracted content; the project milestone does not confirm acceptance of this submission.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"issb-sustainability-taxonomy-update-2026-response","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"Consultation deadline and named respondent publication; full comment-letter listing was not retrieved.","title":"IFRS Sustainability Disclosure Taxonomy 2024: Proposed Update 1 and comment letters","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/"},{"accessResult":"retrieved_public_html","checkedFor":"Current project milestone, separate from the outcome of an individual submission.","title":"IFRS Sustainability Disclosure Taxonomy Update: Amendments to Greenhouse Gas Emissions Disclosures","url":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/"}],"submissionDateUnchanged":true},"institutionalContext":"EMJ LIFE HOLDINGS PTE. LTD. / ISSB","institutionalResponse":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","lastSourceReview":null,"metadataReviewedAt":"2026-11-06","nextReviewDate":null,"officialConsultationStatus":"Official ISSB taxonomy source states comment deadline 28 September 2026. Full respondent-specific listing was not available in extracted content.","officialFollowupUrl":"https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy-update-amendments-ghg-emissions-disclosures/ptu-cl-amends-ghg-emissions-disclosures/","participationStatus":"Submitted; acceptance or adoption is not inferred","publicationStatus":"published_and_visible","recipient":"International Sustainability Standards Board (ISSB), IFRS Foundation","recordId":"EMJ.RESP.ISSB-TAXONOMY.2026","recordKind":"participation_act_record","recordedChronologyDate":"2026-08-13","responseReviewDate":"2026-11-06","sourceRelationship":"related_institutional_source","sourceUrl":null,"submissionCapacity":"organisation","submissionDate":"2026-08-13","submissionDateBasis":"Date reported in the controlled participation record; not independently verified as a transmission timestamp.","submissionDatePrecision":"day","submitter":"EMJ LIFE HOLDINGS PTE. LTD.","version":"Controlled response"},{"acceptanceInferred":false,"affiliation":null,"artefactRole":"controlled_collection_register","artefactScopeNote":"The 13 June 2026 date is confirmed as the individual letter date. The composite display date must not automatically become the corporate transmission date. The public eight-page register describes original 12-page and 7-page artefacts, which are separate objects.","author":{"@id":"https://www.emj.life/#organization","@type":"Organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"documentUrl":"/consultations/issb-sasb-ed-2026-controlled-record.pdf","followupReview":{"acceptanceInferred":false,"adoptionInferred":false,"endorsementInferred":false,"id":"EMJ.ICR.ISSB-SASB.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","institutionalAdoption":null,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","notes":["Document publication, reported submission, receipt, official public listing and substantive adoption are separate facts.","Historical observations are retained at /governance/consultation-review-20261019.json; a new observation does not rewrite what was found earlier."],"observedAt":"2026-11-05T17:48:16.260323+00:00","officialProcessStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialPublicListingUrl":null,"officialPublicListingVerified":false,"officialResponseExportUrl":null,"previousObservation":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Final controlled dual-capacity record","controlledVersionUnchanged":true,"id":"EMJ.ICR.ISSB-SASB.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Combined package; corporate questionnaire and Anderson Yu individual-capacity letter remain distinct acts.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"issb-sasb-ed-2026-controlled-record","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"responseText":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","reviewedAt":"2026-11-06","slug":"issb-sasb-ed-2026-controlled-record","sources":[{"accessResult":"retrieved_public_html_bounded_content","byteLength":119184,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:16.260323+00:00","sha256":"78995ca56a96c1109e78af10b3593af1276eeb516c19a3a2fdc388dc75763e13","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf","byteLength":1443932,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"application/pdf","httpStatus":200,"observedAt":"2026-11-05T17:48:15.237184+00:00","sha256":"fa4dbe9adfc50a963c626b07ba6b97a0d7e9f40c32c8c9c560a2317f68a27382","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"substantiveAcceptance":null},"historicalFollowup":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Final controlled dual-capacity record","controlledVersionUnchanged":true,"id":"EMJ.ICR.ISSB-SASB.2026","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Combined package; corporate questionnaire and Anderson Yu individual-capacity letter remain distinct acts.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"issb-sasb-ed-2026-controlled-record","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"institutionalContext":"EMJ LIFE HOLDINGS PTE. LTD. / Anderson Yu / ISSB","institutionalResponse":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","lastSourceReview":null,"metadataReviewedAt":"2026-11-06","nextReviewDate":null,"officialConsultationStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialFollowupUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","participationStatus":"Submitted; acceptance or adoption is not inferred","publicationStatus":"published_and_visible","recipient":"International Sustainability Standards Board (ISSB), IFRS Foundation","recordId":"EMJ.ICR.ISSB-SASB.2026","recordKind":"collection","recordedChronologyDate":"2026-06-13","responseReviewDate":"2026-11-06","sourceRelationship":"related_institutional_source","sourceUrl":null,"submissionCapacity":"mixed_capacities_in_collection","submissionDate":null,"submissionDateBasis":"A controlled collection is not an additional submission. Resolve the dates and capacities of its individual acts.","submissionDatePrecision":null,"submitter":"EMJ LIFE HOLDINGS PTE. LTD.","version":"Final controlled dual-capacity record"},{"acceptanceInferred":false,"affiliation":null,"artefactRole":"controlled_record_of_original_artefact","artefactScopeNote":"The 13 June 2026 date is confirmed as the individual letter date. The composite display date must not automatically become the corporate transmission date. The public eight-page register describes original 12-page and 7-page artefacts, which are separate objects.","author":{"@id":"https://www.emj.life/#organization","@type":"Organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"documentUrl":"/consultations/issb-sasb-ed-2026-controlled-record.pdf","followupReview":{"acceptanceInferred":false,"adoptionInferred":false,"endorsementInferred":false,"id":"EMJ.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","institutionalAdoption":null,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","notes":["Document publication, reported submission, receipt, official public listing and substantive adoption are separate facts.","Historical observations are retained at /governance/consultation-review-20261019.json; a new observation does not rewrite what was found earlier."],"observedAt":"2026-11-05T17:48:16.260323+00:00","officialProcessStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialPublicListingUrl":null,"officialPublicListingVerified":false,"officialResponseExportUrl":null,"previousObservation":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Distinct participation record","controlledVersionUnchanged":true,"id":"EMJ.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Corporate questionnaire only; this review does not attribute the separate individual letter to the company.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"sasb-standards-enhancements-corporate-questionnaire","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"responseText":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","reviewedAt":"2026-11-06","slug":"sasb-standards-enhancements-corporate-questionnaire","sources":[{"accessResult":"retrieved_public_html_bounded_content","byteLength":119184,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:16.260323+00:00","sha256":"78995ca56a96c1109e78af10b3593af1276eeb516c19a3a2fdc388dc75763e13","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf","byteLength":1443932,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"application/pdf","httpStatus":200,"observedAt":"2026-11-05T17:48:15.237184+00:00","sha256":"fa4dbe9adfc50a963c626b07ba6b97a0d7e9f40c32c8c9c560a2317f68a27382","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"substantiveAcceptance":null},"historicalFollowup":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Distinct participation record","controlledVersionUnchanged":true,"id":"EMJ.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Corporate questionnaire only; this review does not attribute the separate individual letter to the company.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"sasb-standards-enhancements-corporate-questionnaire","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"institutionalContext":"ISSB / IFRS Foundation","institutionalResponse":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","lastSourceReview":null,"metadataReviewedAt":"2026-11-06","nextReviewDate":null,"officialConsultationStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialFollowupUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","participationStatus":"Submitted; acceptance or adoption is not inferred","publicationStatus":"published_and_visible","recipient":"International Sustainability Standards Board (ISSB), IFRS Foundation","recordId":"EMJ.ICR.ISSB-SASB.2026.01","recordKind":"participation_act_record","recordedChronologyDate":"2026-06-13","responseReviewDate":"2026-11-06","sourceRelationship":"see_source_attribution","sourceUrl":null,"submissionCapacity":"organisation","submissionDate":null,"submissionDateBasis":"The retained 13 June chronology concerns the individual letter; the corporate questionnaire transmission date is not independently established.","submissionDatePrecision":null,"submitter":"EMJ LIFE HOLDINGS PTE. LTD.","version":"Distinct participation record"},{"acceptanceInferred":false,"affiliation":{"@id":"https://www.emj.life/#organization","@type":"Organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"artefactRole":"controlled_record_of_original_artefact","artefactScopeNote":"The 13 June 2026 date is confirmed as the individual letter date. The composite display date must not automatically become the corporate transmission date. The public eight-page register describes original 12-page and 7-page artefacts, which are separate objects.","author":{"@id":"https://www.sustainabilitynewsnetwork.net/authors#anderson-yu","@type":"Person","name":"Anderson Yu"},"documentUrl":"/consultations/issb-sasb-ed-2026-controlled-record.pdf","followupReview":{"acceptanceInferred":false,"adoptionInferred":false,"endorsementInferred":false,"id":"AY.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","institutionalAdoption":null,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","notes":["Document publication, reported submission, receipt, official public listing and substantive adoption are separate facts.","Historical observations are retained at /governance/consultation-review-20261019.json; a new observation does not rewrite what was found earlier."],"observedAt":"2026-11-05T17:48:16.260323+00:00","officialProcessStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialPublicListingUrl":null,"officialPublicListingVerified":false,"officialResponseExportUrl":null,"previousObservation":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Distinct participation record","controlledVersionUnchanged":true,"id":"AY.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Anderson Yu individual-capacity letter only; this review does not treat it as institutional endorsement.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"sasb-standards-enhancements-individual-comment-letter","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"responseText":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","reviewedAt":"2026-11-06","slug":"sasb-standards-enhancements-individual-comment-letter","sources":[{"accessResult":"retrieved_public_html_bounded_content","byteLength":119184,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"text/html;charset=utf-8","httpStatus":200,"observedAt":"2026-11-05T17:48:16.260323+00:00","sha256":"78995ca56a96c1109e78af10b3593af1276eeb516c19a3a2fdc388dc75763e13","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf","byteLength":1443932,"checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred.","contentType":"application/pdf","httpStatus":200,"observedAt":"2026-11-05T17:48:15.237184+00:00","sha256":"fa4dbe9adfc50a963c626b07ba6b97a0d7e9f40c32c8c9c560a2317f68a27382","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"substantiveAcceptance":null},"historicalFollowup":{"acceptanceInferred":false,"adoptionInferred":false,"controlledSubmissionDate":"2026-06-13","controlledVersion":"Distinct participation record","controlledVersionUnchanged":true,"id":"AY.ICR.ISSB-SASB.2026.01","identityConfirmed":false,"individualResponseStatus":"unknown_unavailable","nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","notes":[],"officialProcessStatus":"SASB/ED/2026/1 comment period closed on 24 July 2026.","participationScope":"Anderson Yu individual-capacity letter only; this review does not treat it as institutional endorsement.","processIdentityConfirmed":true,"recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","responseText":"Exact consultation identity was confirmed; the full public comment-letter listing was unavailable in extracted content. Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"sasb-standards-enhancements-individual-comment-letter","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"institutionalContext":"ISSB / IFRS Foundation","institutionalResponse":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. An unavailable or unextracted list is not proof that no response exists.","lastSourceReview":null,"metadataReviewedAt":"2026-11-06","nextReviewDate":null,"officialConsultationStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. Full respondent-specific listing was not available in extracted content.","officialFollowupUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","participationStatus":"Submitted; acceptance or adoption is not inferred","publicationStatus":"published_and_visible","recipient":"International Sustainability Standards Board (ISSB), IFRS Foundation","recordId":"AY.ICR.ISSB-SASB.2026.01","recordKind":"participation_act_record","recordedChronologyDate":"2026-06-13","responseReviewDate":"2026-11-06","sourceRelationship":"see_source_attribution","sourceUrl":null,"submissionCapacity":"individual","submissionDate":"2026-06-13","submissionDateBasis":"Date reported in the controlled participation record; not independently verified as a transmission timestamp.","submissionDatePrecision":"day","submitter":"Anderson Yu","version":"Distinct participation record"}],"recordContract":"https://www.sustainabilitynewsnetwork.net/machine-access/contract.json","recordCount":8,"records":[{"aiTrainingPermission":"not-allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/issb-nature-related-disclosures-2026-response","doi":null,"frameworks":["ISSB","TNFD"],"id":"EMJ.RESP.ISSB-NATURE.2026","institution":"EMJ LIFE HOLDINGS PTE. LTD. / ISSB / IFRS Foundation","kind":"consultation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/issb-nature-related-disclosures-2026-response","publicationType":"Controlled Consultation Response","recordDate":"2026-10-23","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/issb-nature-related-disclosures-2026-response","rightsScope":"licensed","sourceClassification":"Public Participation Record","sourceUrl":"https://www.ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures/","status":"Received (publisher-confirmed); acceptance or adoption is not inferred.","title":"Response to ISSB Nature-related Disclosures","updatedAt":"2026-10-22 19:02:03","version":"v1.0 · Received"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/issb-sustainability-taxonomy-update-2026-response","doi":null,"frameworks":["ISSB"],"id":"EMJ.RESP.ISSB-TAXONOMY.2026","institution":"EMJ LIFE HOLDINGS PTE. LTD. / ISSB","kind":"consultation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/issb-sustainability-taxonomy-update-2026-response","publicationType":"consultation","recordDate":"2026-08-13","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/issb-sustainability-taxonomy-update-2026-response","rightsScope":"licensed","sourceClassification":"Public Participation Record","sourceUrl":null,"status":"Submitted; acceptance or adoption is not inferred","title":"Response to ISSB Sustainability Disclosure Taxonomy Proposed Update 1","updatedAt":"2026-08-22 16:48:31","version":"Controlled response"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/issb-sasb-ed-2026-controlled-record","doi":null,"frameworks":["ISSB","SASB"],"id":"EMJ.ICR.ISSB-SASB.2026","institution":"EMJ LIFE HOLDINGS PTE. LTD. / Anderson Yu / ISSB","kind":"consultation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/issb-sasb-ed-2026-controlled-record","publicationType":"consultation","recordDate":"2026-06-13","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/issb-sasb-ed-2026-controlled-record","rightsScope":"licensed","sourceClassification":"Public Participation Record","sourceUrl":null,"status":"Submitted; acceptance or adoption is not inferred","title":"ISSB SASB Exposure Draft 2026 — Dual-Capacity Consultation Record","updatedAt":"2026-08-22T16:18:35.871Z","version":"Final controlled dual-capacity record"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/sasb-standards-enhancements-corporate-questionnaire","doi":null,"frameworks":["ISSB","SASB"],"id":"EMJ.ICR.ISSB-SASB.2026.01","institution":"ISSB / IFRS Foundation","kind":"consultation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/sasb-standards-enhancements-corporate-questionnaire","publicationType":"consultation","recordDate":"2026-06-13","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/sasb-standards-enhancements-corporate-questionnaire","rightsScope":"licensed","sourceClassification":"Public Participation Record","sourceUrl":null,"status":"Submitted; acceptance or adoption is not inferred","title":"SASB Standards Enhancements: Corporate Questionnaire","updatedAt":"2026-08-17 03:50:08","version":"Distinct participation record"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/sasb-standards-enhancements-individual-comment-letter","doi":null,"frameworks":["ISSB","SASB"],"id":"AY.ICR.ISSB-SASB.2026.01","institution":"ISSB / IFRS Foundation","kind":"consultation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/sasb-standards-enhancements-individual-comment-letter","publicationType":"consultation","recordDate":"2026-06-13","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/sasb-standards-enhancements-individual-comment-letter","rightsScope":"licensed","sourceClassification":"Public Participation Record","sourceUrl":null,"status":"Submitted; acceptance or adoption is not inferred","title":"SASB Standards Enhancements: Individual Comment Letter","updatedAt":"2026-08-17 03:50:08","version":"Distinct participation record"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/interoperability-issb-s1-s2","doi":null,"frameworks":["ISSB"],"id":"ISSB-S1-S2","institution":"ISSB","kind":"interoperability","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/interoperability-issb-s1-s2","publicationType":"interoperability","recordDate":"2026-08-17","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/interoperability-issb-s1-s2","rightsScope":"snn-owned","sourceClassification":"See canonical source classification","sourceUrl":"https://www.ifrs.org/news-and-events/news/","status":"Published and visible","title":"IFRS S1 and IFRS S2 implementation trajectory","updatedAt":"2026-08-17 03:50:08","version":"Current baseline"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/issb-work-plan-project-schedule-2026","doi":null,"frameworks":["ISSB","SASB"],"id":"ISSB-2026-08-PROJECT-SCHEDULE","institution":"ISSB","kind":"project_schedule","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/issb-work-plan-project-schedule-2026","publicationType":"project_schedule","recordDate":"2026-08-23","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/issb-work-plan-project-schedule-2026","rightsScope":"snn-owned","sourceClassification":"See canonical source classification","sourceUrl":"https://www.ifrs.org/projects/work-plan/","status":"Published and visible","title":"The ISSB work plan is moving from research into standard-setting decisions","updatedAt":"2026-08-27 02:59:12","version":"SNN interpretation · verified 23 August 2026"},{"aiTrainingPermission":"allowed","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/record/candidate-issb-nature-related-disclosures-consultation-2026-10","doi":null,"frameworks":["ISSB","TNFD"],"id":"ISSB-2026-10-NATURE-DISCLOSURES-CONSULTATION","institution":"International Sustainability Standards Board (ISSB), IFRS Foundation","kind":"situation","machineRecordUrl":"https://www.sustainabilitynewsnetwork.net/api/public/records/record/candidate-issb-nature-related-disclosures-consultation-2026-10","publicationType":"situation","recordDate":"2026-10-22","rightsRecord":"https://www.sustainabilitynewsnetwork.net/rights/record/candidate-issb-nature-related-disclosures-consultation-2026-10","rightsScope":"snn-owned","sourceClassification":"See canonical source classification","sourceUrl":"https://www.ifrs.org/news-and-events/news/2026/10/issb-consults-on-proposals-nature-related-disclosures/","status":"Published and visible","title":"ISSB consults on its proposals for nature-related disclosures","updatedAt":"2026-10-23T13:44:12.003Z","version":"Published current record · Human Editorial Review approved"}],"rightsBoundary":"This endpoint exports discovery metadata, not manuscript text, official source files or a new license to underlying publications. Per-record aiTrainingPermission describes the underlying work.","schemaVersion":"1.2","scope":"published-visible-complete-public-record-metadata","totalRecords":119,"truncated":false,"versionSemantics":"version belongs to the public record where supplied; null is not an inferred publication edition. DOI does not imply quality, peer review or endorsement."}