An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and materiality-governed ESRS topic routes, with provenance separated between authentic EU legal texts and EFRAG support materials.
Licensed
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- Independent EMJ.LIFE publication authorized for Sustainability News Network public distribution, retrieval, citation, machine use and AI training. Rights in cited institutional materials remain separate and are not transferred.
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- EMJ.LIFE publication authorization for Sustainability News Network
What happened
On 7 September 2026, EMJ.LIFE published this final Direct Mapping Guide with an active Crossref DOI, permanent institutional landing page and controlled full-text file.
Why it matters
An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and materiality-governed ESRS topic routes, with provenance separated between authentic EU legal texts and EFRAG support materials.
Institutional context
The publication is independently developed and published by EMJ LIFE HOLDINGS PTE. LTD. as a publicly accessible research and methodology publication.
Evidence and sources
The official EMJ.LIFE landing page and DOI preserve publication identity, version, source file and citation continuity. Sustainability News Network mirrors the controlled PDF and discovery metadata.
Implementation implications
The guide is designed as a governed relationship layer for machine and AI-agent use. Relationship-strength classifications distinguish stronger and weaker candidate links while preserving source identity, direction and non-equivalence.
Risks and limitations
This is an independent EMJ.LIFE publication, not an official EFRAG, European Commission, European Union or IFRS Foundation mapping. It does not replace a double materiality assessment or determine legal obligations, disclosure completeness or assurance conclusions.
SNN analysis
These mappings are governed routes rather than conclusions. A mapped relationship does not by itself establish materiality, compliance, control effectiveness, inventory completeness, SDG achievement, validation or assurance.
Source register
Authoritative publication record: https://www.emj.life/publication-dmg02-esrs Controlled onsite file: /global-news/guidelines/dmg02-esrs-v1.0.pdf
Sources informing this publication
EMJ LIFE HOLDINGS PTE. LTD.
Primary anchor · Official EMJ.LIFE DOI landing page · source-link-only · AI training not-allowedOpen official source ↗EMJ.NEXUS / EFRAG ESRS
Controlled full text · Controlled EMJ.LIFE publication file · source-link-only · AI training not-allowedOpen official source ↗Evidence Infrastructure terminology and conclusions are independent institutional interpretations. They do not imply participation, endorsement or adopted positions by the institutions cited above.
This is an independent EMJ.LIFE publication, not an official EFRAG, European Commission, European Union or IFRS Foundation mapping. It does not replace a double materiality assessment or determine legal obligations, disclosure completeness or assurance conclusions.