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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
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.
Machine-oriented relationship map
This guide presents governed relationship routes for machine and AI-agent use. Relationship-strength classifications distinguish stronger and weaker candidate links. They are routing signals, not equivalence, compliance, materiality, effectiveness, inventory, achievement or assurance conclusions.
Institutional boundary
This is an independent EMJ.LIFE publication, not an official GRI or IFRS Foundation mapping. It does not determine material topics, establish GRI compliance, or imply review, approval, endorsement, validation or certification.
Publication control
The DOI and permanent EMJ.LIFE landing page are the authoritative publication identity. The complete current PDF is mirrored onsite for research discovery and machine-readable continuity. A later replacement requires an explicit version and DOI relationship.
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Official source and document control
Open the official source record ↗Open controlled readable file ↗Controlled edition
v1.2 The current edition is synchronized from the permanent EMJ.LIFE DOI landing page. Relationship-strength classifications are governed routes and do not establish GRI materiality or compliance.