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GLOBAL NEWS · DESK 01

Evidence Infrastructure News

GUIDELINES · CURRENT VERSIONS

Institutional implementation Guidelines

01GUIDELINE
DMG01 · EMJ.LIFE

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
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02GUIDELINE
DMG02 · EMJ.LIFE

EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide

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.

Catalogue date: 2026-09-07T00:00:00+08:00
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03GUIDELINE
DMG03 · EMJ.LIFE

EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide

An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and candidate TNFD nature-related routes, including LEAP-related evidence relationships.

Catalogue date: 2026-09-07T00:00:00+08:00
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04GUIDELINE
DMG04 · EMJ.LIFE

EMJ.NEXUS IFRS ISSB + SASB to COSO Direct Mapping Guide

An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and candidate COSO control-support relationships across internal control, enterprise risk and sustainability-reporting contexts.

Catalogue date: 2026-09-07T00:00:00+08:00
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05GUIDELINE
DMG05 · EMJ.LIFE

EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide

An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and candidate GHG Protocol Scope 3 category and accounting-process routes.

Catalogue date: 2026-09-07T00:00:00+08:00
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06GUIDELINE
DMG06 · EMJ.LIFE

EMJ.NEXUS IFRS ISSB + SASB to United Nations Sustainable Development Goals Direct Mapping Guide

An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and candidate United Nations Sustainable Development Goal and Target routes.

Catalogue date: 2026-09-07T00:00:00+08:00
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STATEMENTS · CONTROLLED EDITIONS

External supplements and institutional statements

8 controlled statement records. Current status and version are shown per record. Controlled drafts remain draft records when publicly accessible.

01STATEMENT
STMT01 · Publisher: EMJ.LIFE

External Supplement: United Nations Development Programme

Independent controlled external methodological supplement retained as a controlled draft record.

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02STATEMENT
STMT02 · EMJ.LIFE

External Supplement: California Climate Accountability Laws

Published by EMJ.LIFE as an independent controlled external supplement referencing California Climate Accountability Laws.

Original controlled issue: 2026-08-11 · v1.0 · CONTROLLED DRAFT
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03STATEMENT
STMT03 · EMJ.LIFE

External Supplement: European Union Carbon Border Adjustment Mechanism

Published by EMJ.LIFE as an independent controlled external supplement referencing European Union Carbon Border Adjustment Mechanism.

Original controlled issue: 2026-08-11 · v1.2 · CONTROLLED EXTERNAL SUPPLEMENT
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04STATEMENT
STMT04 · EMJ.LIFE

External Supplement: UNEP Finance Initiative

Published by EMJ.LIFE as an independent controlled external supplement referencing UNEP Finance Initiative.

Original controlled issue: 2026-08-11 · v1.1 · CONTROLLED EXTERNAL SUPPLEMENT
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05STATEMENT
STMT05 · EMJ.LIFE

External Supplement: EU Deforestation Regulation

Published by EMJ.LIFE as an independent controlled external supplement referencing EU Deforestation Regulation.

Original controlled issue: 2026-08-11 · v1.1 · CONTROLLED EXTERNAL SUPPLEMENT
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06STATEMENT
STMT06 · EMJ.LIFE

External Supplement: U.S. Securities and Exchange Commission

Published by EMJ.LIFE as an independent controlled external supplement referencing U.S. Securities and Exchange Commission.

Original controlled issue: 2026-08-11 · v1.1 · CONTROLLED EXTERNAL SUPPLEMENT
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07STATEMENT
STMT07 · EMJ.LIFE

External Supplement: EU Corporate Sustainability Due Diligence Directive

Published by EMJ.LIFE as an independent controlled external supplement referencing EU Corporate Sustainability Due Diligence Directive.

Original controlled issue: 2026-08-11 · v1.0 · CONTROLLED DRAFT
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08STATEMENT
STMT08 · EMJ.LIFE

External Supplement: EU Forced Labour Regulation

Published by EMJ.LIFE as an independent controlled external supplement referencing EU Forced Labour Regulation.

Original controlled issue: 2026-08-11 · v1.0 · CONTROLLED DRAFT
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