EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide
An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and candidate GRI topic and disclosure routes. The mappings preserve the distinction between financial materiality and GRI impact materiality.
Catalogue date: 2026-09-07T00:00:00+08:00