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The Board position letter on the mixed approach concerns the proposal and is not a reply to this submission.","identityConfirmed":false,"processIdentityConfirmed":true,"nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","controlledVersion":"Response master · 6 August 2026","controlledVersionUnchanged":true,"controlledSubmissionDate":"2026-08-06","submissionDateUnchanged":true,"acceptanceInferred":false,"adoptionInferred":false,"notes":[],"reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals."}},{"slug":"tnfd-public-feedback-and-status-survey-2026","id":"EMJ.ICR.TNFD.2026","reviewedAt":"2026-11-06","observedAt":"2026-11-05T17:48:00.379996+00:00","sources":[{"url":"https://tnfd.global/publication/discussion-paper-on-state-of-nature-measurement/","title":"Discussion paper on state of nature measurement","observedAt":"2026-11-05T17:47:54.064210+00:00","httpStatus":200,"contentType":"text/html; charset=UTF-8","sha256":"b79099d211ef3f9621c7c6c024bfac7b40677cfe1a0f8625a4b792f565727ddd","byteLength":113221,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."},{"url":"https://tnfd.global/2026-status-report-survey/","title":"TNFD 2026 Status Report survey","observedAt":"2026-11-05T17:47:53.525755+00:00","httpStatus":200,"contentType":"text/html; charset=UTF-8","sha256":"ced71b326b0aa8de0af39207acd72c6cf36937ed6cc3044a605ce8c955cb9756","byteLength":108578,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."},{"url":"https://tnfd.global/publication/tnfd-2026-status-report/","title":"TNFD 2026 Status Report","observedAt":"2026-11-05T17:48:00.379996+00:00","httpStatus":200,"contentType":"text/html; charset=UTF-8","sha256":"9f5991041d31a506b0d2230df3cef3d566aa50b89b67766323714444c588e2db","byteLength":111602,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."}],"officialProcessStatus":"Official survey page explicitly states the 2026 Status Report survey is closed. Aggregate report publication is separate from the State of Nature feedback act and does not identify individual acceptance.","individualResponseStatus":"none_located_in_checked_sources","responseText":"No named individual reply was located in the checked public TNFD sources. Aggregate findings do not confirm individual acceptance.","identityConfirmed":false,"officialPublicListingVerified":false,"officialPublicListingUrl":null,"officialResponseExportUrl":null,"substantiveAcceptance":null,"institutionalAdoption":null,"endorsementInferred":false,"acceptanceInferred":false,"adoptionInferred":false,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","reviewScope":"Bounded public-source documentary review. 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Survey aggregate results and general paper acknowledgements cannot establish individual acceptance. The two participation acts remain distinct.","identityConfirmed":false,"processIdentityConfirmed":true,"nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","controlledVersion":"Final controlled institutional record · 6 August 2026","controlledVersionUnchanged":true,"controlledSubmissionDate":"2026-06-23","submissionDateUnchanged":true,"acceptanceInferred":false,"adoptionInferred":false,"notes":["The existing State of Nature source covers only act 01; link the separate official survey source for act 02 without merging their chronology.","Survey report July-August coverage does not independently verify the controlled act-02 submission date of 23 June 2026; preserve it pending source-evidence reconciliation."],"reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals."}},{"slug":"tnfd-2026-status-report-survey","id":"EMJ.ICR.TNFD.2026.02","reviewedAt":"2026-11-06","observedAt":"2026-11-05T17:48:00.379996+00:00","sources":[{"url":"https://tnfd.global/2026-status-report-survey/","title":"TNFD 2026 Status Report survey","observedAt":"2026-11-05T17:47:53.525755+00:00","httpStatus":200,"contentType":"text/html; charset=UTF-8","sha256":"ced71b326b0aa8de0af39207acd72c6cf36937ed6cc3044a605ce8c955cb9756","byteLength":108578,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."},{"url":"https://tnfd.global/publication/tnfd-2026-status-report/","title":"TNFD 2026 Status Report","observedAt":"2026-11-05T17:48:00.379996+00:00","httpStatus":200,"contentType":"text/html; charset=UTF-8","sha256":"9f5991041d31a506b0d2230df3cef3d566aa50b89b67766323714444c588e2db","byteLength":111602,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."}],"officialProcessStatus":"Official survey page explicitly states the 2026 Status Report survey is closed. Aggregate report publication is separate from the State of Nature feedback act and does not identify individual acceptance.","individualResponseStatus":"none_located_in_checked_sources","responseText":"No named individual reply was located in the checked public TNFD sources. Aggregate findings do not confirm individual acceptance.","identityConfirmed":false,"officialPublicListingVerified":false,"officialPublicListingUrl":null,"officialResponseExportUrl":null,"substantiveAcceptance":null,"institutionalAdoption":null,"endorsementInferred":false,"acceptanceInferred":false,"adoptionInferred":false,"nextReviewDate":null,"nextReviewMode":"periodic_follow_up_policy_not_a_service_activation","reviewScope":"Bounded public-source documentary review. No private correspondence, authenticated lists, transmission test or institutional decision.","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."],"previousObservation":{"slug":"tnfd-2026-status-report-survey","id":"EMJ.ICR.TNFD.2026.02","reviewedAt":"2026-10-19","sources":[{"url":"https://tnfd.global/2026-status-report-survey/","title":"TNFD 2026 Status Report survey","accessResult":"retrieved_public_html","checkedFor":"Survey status, confidentiality and response publication basis; no individual respondent identity is confirmed."},{"url":"https://tnfd.global/publication/tnfd-2026-status-report/","title":"TNFD 2026 Status Report","accessResult":"retrieved_public_html","checkedFor":"Published aggregate outcome and whether the public page attributes a response to EMJ.LIFE; it does not identify EMJ.LIFE."}],"officialProcessStatus":"Survey closed; official deadline 14 August 2026. Aggregate TNFD 2026 Status Report is published.","individualResponseStatus":"none_located_in_checked_sources","responseText":"No named reply to this survey submission was located. Official survey terms provide for confidential, aggregated reporting; the published report does not establish use or acceptance of EMJ.LIFE input.","identityConfirmed":false,"processIdentityConfirmed":true,"nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","controlledVersion":"Distinct participation record","controlledVersionUnchanged":true,"controlledSubmissionDate":"2026-06-23","submissionDateUnchanged":true,"acceptanceInferred":false,"adoptionInferred":false,"notes":["Source mismatch: existing sourceUrl points to the separate State of Nature discussion paper, not the 2026 Status Report survey.","Official report describes July-August 2026 survey coverage, while the controlled record is dated 23 June 2026. 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Neither individual acknowledgement nor adoption of this act was verified.","identityConfirmed":false,"processIdentityConfirmed":true,"nextReviewDate":"2026-11-02","nextReviewMode":"manual_editorial_target_not_scheduled_automation","controlledVersion":"Final controlled dual-capacity record","controlledVersionUnchanged":true,"controlledSubmissionDate":"2026-06-13","submissionDateUnchanged":true,"acceptanceInferred":false,"adoptionInferred":false,"notes":[],"reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","recommendedOfficialSourceUrl":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","participationScope":"Combined package; corporate questionnaire and Anderson Yu individual-capacity letter remain distinct acts."}},{"slug":"sasb-standards-enhancements-corporate-questionnaire","id":"EMJ.ICR.ISSB-SASB.2026.01","reviewedAt":"2026-11-06","observedAt":"2026-11-05T17:48:16.260323+00:00","sources":[{"url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","observedAt":"2026-11-05T17:48:16.260323+00:00","httpStatus":200,"contentType":"text/html;charset=utf-8","sha256":"78995ca56a96c1109e78af10b3593af1276eeb516c19a3a2fdc388dc75763e13","byteLength":119184,"accessResult":"retrieved_public_html_bounded_content","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."},{"url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","observedAt":"2026-11-05T17:48:15.237184+00:00","httpStatus":200,"contentType":"application/pdf","sha256":"fa4dbe9adfc50a963c626b07ba6b97a0d7e9f40c32c8c9c560a2317f68a27382","byteLength":1443932,"accessResult":"retrieved_public_pdf","checkedFor":"Official process context and publicly named participation; unavailable full inventories or private acknowledgements are not inferred."}],"officialProcessStatus":"Official SASB/ED/2026/1 source states comment deadline 24 July 2026. 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