{"releaseId":"SNN-NET-EIA-023-20261026","releaseDate":"2026-10-26","datePrecision":"day","scope":"sustainabilitynewsnetwork.net only","baselineSiteVersion":201,"publication":{"title":"WHEN EVIDENCE IS NEEDED","series":"Evidence Infrastructure Analysis","issue":23,"canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-is-needed","originalPublisher":"EMJ.LIFE","webEditionPublisher":"Sustainability News Network","author":"Anderson Yu","originalPublishedAt":null,"originalDateBasis":"Original publication timestamp not independently established; actual web-edition time is recorded by the atomic database publication event.","doi":null,"manuscriptUrl":"/media/analysis/eia-023/controlled-manuscript.docx","sections":8,"numberedChapters":9,"images":3,"rightsScope":"licensed","aiTrainingPermission":"not-allowed"},"changes":["Publisher-authorized complete onsite edition with unchanged original manuscript and three pixel-identical lossless WebP images.","Chronological article, home, search, source, machine-access, sitemap and change-feed discovery derives from the published visible database record.","Knowledge Graph adds two proposed analytical constructs, twelve official-source routes and six visibility-gated prior analytical lineage routes.","Pasted table restored as a readable list. Web citations use matching numbered official references without tracking parameters; original DOCX hyperlinks remain unchanged."],"sourceIntegrity":{"manuscriptSha256":"db57142af441024f2f8cd3546620d4a1aff372235cf8421db88ad7f85e2bf6bf","retainedParagraphRanges":[[5,67],[69,170],[172,243],[245,284],[289,340],[345,419],[421,494],[496,605]],"numberedChapters":9,"bodyFigureAfterSections":[3,4],"imageAssets":[{"role":"cover","url":"/analysis/eia-023/cover.webp","sourcePngSha256":"631fab169ad784c7450b8035a3836f1cd093bc1c68708f8b6b7a0c0fb981fcd9","webpSha256":"30b7a865a05ca061fdf56ade9d990c2fa541675d12d1f99d7ecafcba6d3ea763","width":1280,"height":719,"pixelIdentityVerified":true},{"role":"figure-01","url":"/analysis/eia-023/figure-01.webp","sourcePngSha256":"df79382ada82cb0a1fbf53dad25726fdc39cac2a8967526248ae73c2bf78089e","webpSha256":"8af33b397896a9971add2b9ed1f7aae685e3878027e8b8472e2c40b1c5bfadff","width":1000,"height":1500,"pixelIdentityVerified":true},{"role":"figure-02","url":"/analysis/eia-023/figure-02.webp","sourcePngSha256":"5797af2915a9e8916f51da2d8f4ac98cdb859c16006a3b0bf4250f7ee8adf044","webpSha256":"065dedd41b17d7f47a915e364e19d7b09018b655014937fbb783f4cb1394ec24","width":1000,"height":1500,"pixelIdentityVerified":true}],"imageConversion":"lossless WebP; source dimensions and every decoded pixel verified","omittedArtifacts":[{"paragraph":285,"text":"See content credentials"},{"paragraph":341,"text":"See content credentials"}],"formattingCorrections":[{"paragraph":267,"change":"Reintroduce pasted table cell boundaries as list items; original wording retained."}],"citationRouting":"Web inline links resolve to the matching numbered reference without tracking parameters. Original DOCX links remain unchanged.","originalPublicationDate":"not independently established","releaseConfirmationDate":"2026-10-26","publicationTimeZone":"Asia/Taipei","sourceReviewDate":"2026-10-26","officialSourceCount":12,"relatedSourceCount":6,"sourceReviewScope":"Locator/title/identity review of 12 manuscript references. Nine official landing pages were accessible; three EUR-Lex locators returned an access challenge. No full-text legal, accounting, assurance, technical-conformance or corporate-claim validation. Original manuscript and artwork are retained unchanged.","sourceReviewLedger":"/governance/eia-023-publication-20261026.json","relatedResearch":[{"code":"EIA-010","title":"AFTER DEPLOYMENT","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/after-deployment","meaning":"Examined how evidence validity may change following deployment and how preserved documentation can become insufficient for current conditions.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-014","title":"INTEROPERABILITY IS NOT BINARY","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/interoperability-is-not-binary","meaning":"Examined the distinction between technical relationships and institutionally valid evidence relationships.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-015","title":"WHEN EVIDENCE BECOMES EXECUTABLE","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-becomes-executable","meaning":"Examined how structured evidence may participate in defined procurement verification and eligibility decisions.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-017","title":"WHEN EVIDENCE OUTLIVES AFFILIATION","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-outlives-affiliation","meaning":"Examined the continuity of institutional evidence and historical relationships across changing affiliations.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-022","title":"ONE ENTITY, MULTI EVIDENCE HISTORIES","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/one-entity-multi-evidence-histories","meaning":"Examined how multiple independently governed evidence histories may remain connected through a common legal-entity identity.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIS-024","title":"THE ACTION IS NOT THE OUTCOME","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/the-action-is-not-the-outcome","meaning":"Distinguished activity evidence, observed outcomes and the separate evidentiary requirements for attribution.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."}],"publicationMethod":"fixed publisher-authorized source-controlled atomic publication; separate from schema migrations","externalSourceRights":"link-only; no third-party document mirroring"},"sourceReview":{"recordId":"EIA-023-source-locator-review-20261026","publication":"EIA-023: WHEN EVIDENCE IS NEEDED","reviewDate":"2026-10-26","scope":"Locator/title/identity review of 12 manuscript references. Nine official landing pages were accessible; three EUR-Lex locators returned an access challenge. No full-text legal, accounting, assurance, technical-conformance or corporate-claim validation. Original manuscript and artwork are retained unchanged.","summary":{"references":12,"officialPagesAccessible":9,"accessChallenges":3,"fullTextVerified":0,"relatedResearchContextLinks":6},"sources":[{"referenceNumber":1,"title":"OECD Responsible Business Outlook 2026: Making Commitments Count","publisher":"OECD","originalReference":"[1] OECD (2026). OECD Responsible Business Outlook 2026: Making Commitments Count.","url":"https://www.oecd.org/en/publications/oecd-responsible-business-outlook-2026_2b15370f-en.html","classification":"official_external_source","sourceRole":"empirical research","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":2,"title":"GRI 2: General Disclosures 2021","publisher":"Global Reporting Initiative","originalReference":"[2] Global Reporting Initiative (2021). GRI 2: General Disclosures 2021.","url":"https://www.globalreporting.org/publications/documents/english/gri-2-general-disclosures-2021/","classification":"official_external_source","sourceRole":"disclosure standard","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":3,"title":"IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information","publisher":"IFRS Foundation","originalReference":"[3] IFRS Foundation (2023). IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information.","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/","classification":"official_external_source","sourceRole":"sustainability disclosure requirements","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":4,"title":"OECD Due Diligence Guidance for Responsible Business Conduct","publisher":"OECD","originalReference":"[4] OECD (2018). OECD Due Diligence Guidance for Responsible Business Conduct.","url":"https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html","classification":"official_external_source","sourceRole":"due diligence guidance","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":5,"title":"Directive (EU) 2024/1760 on Corporate Sustainability Due Diligence","publisher":"European Union","originalReference":"[5] European Union (2024, as amended). Directive (EU) 2024/1760 on Corporate Sustainability Due Diligence.","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760","classification":"official_external_source","sourceRole":"regulatory documentation context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"access_challenge","accessLimit":"EUR-Lex returned a JavaScript access challenge. Citation locator retained; legal text and current legal applicability were not verified.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":6,"title":"Directive (EU) 2026/470","publisher":"European Union","originalReference":"[6] European Union (2026). Directive (EU) 2026/470.","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026L0470","classification":"official_external_source","sourceRole":"amending directive context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"access_challenge","accessLimit":"EUR-Lex returned a JavaScript access challenge. Citation locator retained; legal text and current legal applicability were not verified.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":7,"title":"International Standard on Sustainability Assurance 5000 resources","publisher":"IAASB","originalReference":"[7] International Auditing and Assurance Standards Board (2024–2026). International Standard on Sustainability Assurance 5000.","url":"https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000","classification":"official_external_source","sourceRole":"assurance and professional review","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":8,"title":"Sustainability Information Management and Internal Control Requirements","publisher":"Taiwan Stock Exchange / Financial Supervisory Commission","originalReference":"[8] Taiwan Stock Exchange / Financial Supervisory Commission (2024–2025). Sustainability Information Management and Internal Control Requirements.","url":"https://cgc.twse.com.tw/latestNews/promoteNewsArticleCh/4454","classification":"official_external_source","sourceRole":"Taiwan internal governance context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":9,"title":"Sustainability Reporting and Assurance Requirements and Timeline","publisher":"Accounting and Corporate Regulatory Authority, Singapore","originalReference":"[9] Accounting and Corporate Regulatory Authority, Singapore (2026). Sustainability Reporting and Assurance Requirements.","url":"https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline/","classification":"official_external_source","sourceRole":"Singapore reporting timeline context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":10,"title":"Verifiable Credentials Data Model v2.0","publisher":"World Wide Web Consortium","originalReference":"[10] World Wide Web Consortium (2025). Verifiable Credentials Data Model v2.0.","url":"https://www.w3.org/TR/vc-data-model-2.0/","classification":"official_external_source","sourceRole":"credential verification and claim truth boundary","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":11,"title":"ISO 15489-1:2016 Information and Documentation: Records Management, Part 1","publisher":"International Organization for Standardization","originalReference":"[11] International Organization for Standardization (2016). ISO 15489-1:2016, Information and Documentation: Records Management, Part 1.","url":"https://www.iso.org/standard/62542.html","classification":"official_external_source","sourceRole":"records management context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"official_page_accessible","accessLimit":"Official landing page accessible for locator and publication identity review. Full text and substantive claims were not independently validated.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"},{"referenceNumber":12,"title":"Regulation (EU) 2016/679 General Data Protection Regulation","publisher":"European Union","originalReference":"[12] European Union (2016). Regulation (EU) 2016/679, General Data Protection Regulation.","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016R0679","classification":"official_external_source","sourceRole":"rights and lawful use context","rightsScope":"source-link-only","reviewedAt":"2026-10-26","reviewDatePrecision":"day","reviewScope":"official locator accessibility and publication identity; not full-text verification","accessState":"access_challenge","accessLimit":"EUR-Lex returned a JavaScript access challenge. Citation locator retained; legal text and current legal applicability were not verified.","fullTextVerified":false,"independentExternalValidationOfEia023":"not_claimed"}],"relatedResearch":[{"code":"EIA-010","title":"AFTER DEPLOYMENT","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/after-deployment","meaning":"Examined how evidence validity may change following deployment and how preserved documentation can become insufficient for current conditions.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-014","title":"INTEROPERABILITY IS NOT BINARY","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/interoperability-is-not-binary","meaning":"Examined the distinction between technical relationships and institutionally valid evidence relationships.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-015","title":"WHEN EVIDENCE BECOMES EXECUTABLE","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-becomes-executable","meaning":"Examined how structured evidence may participate in defined procurement verification and eligibility decisions.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-017","title":"WHEN EVIDENCE OUTLIVES AFFILIATION","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/when-evidence-outlives-affiliation","meaning":"Examined the continuity of institutional evidence and historical relationships across changing affiliations.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIA-022","title":"ONE ENTITY, MULTI EVIDENCE HISTORIES","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/one-entity-multi-evidence-histories","meaning":"Examined how multiple independently governed evidence histories may remain connected through a common legal-entity identity.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."},{"code":"EIS-024","title":"THE ACTION IS NOT THE OUTCOME","canonicalUrl":"https://www.sustainabilitynewsnetwork.net/article/the-action-is-not-the-outcome","meaning":"Distinguished activity evidence, observed outcomes and the separate evidentiary requirements for attribution.","relationshipIntent":"prior analytical lineage on evidence continuity, relevance and institutional evaluation","inferenceLimit":"Related EMJ.LIFE analytical lineage only; no independent external validation, endorsement or transfer of institutional authority."}]},"publicationRule":"Native Site history records the exact saved source/version/deployment identity. Fixed publisher-authorized atomic article publication records the actual onsite publication time, source records, version snapshot and audit event. Later editorial changes and withdrawal are preserved.","boundaries":["No DOI is assigned to EIA-023.","Official locator review does not establish full-text verification, current legal applicability, endorsement or external validation.","External sources remain link-only; third-party content and rights are not mirrored or transferred.","Publication scope is sustainabilitynewsnetwork.net. Existing manuscripts, rights and historical review ledgers remain retained."]}