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Source Registry

TYPED SOURCE GOVERNANCE

Related institutional sources are identified without extending their authority.

This content references a primary institutional source published by EMJ.LIFE. SNN editorial interpretation is separately identified and should not be interpreted as independent third-party validation of EMJ.LIFE or the referenced publication.

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SOURCE CLASSIFICATION · Official External Source · Primary source, UK listed issuer implementation · Official policy statement

PS26/19: Aligning listed issuers' sustainability disclosures with international standards ↗

Financial Conduct Authority · 2026-09-30

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Primary source, UK-endorsed standards · Official government publication

UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 ↗

UK Government · 2026-02-25

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Primary source, profiles and snapshots · Official jurisdictional registry

Use of IFRS Sustainability Disclosure Standards by jurisdiction ↗

IFRS Foundation · 2026-09-24

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Primary source, jurisdictional adoption architecture · Official institutional guide

Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards ↗

IFRS Foundation · 2024-05

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Primary source, roadmap and transition approaches · Official implementation tool

Roadmap Development Tool ↗

IFRS Foundation · 2025-03

Support scope: official implementation recordsource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Primary source, adoption and application sessions · Official conference record

World Standard-setters Conference 2026 ↗

IFRS Foundation · 2026-09-28

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Supporting source, implementation and project status · Official board update

ISSB Update September 2026 ↗

IFRS Foundation / ISSB · 2026-09-24

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Official External Source · Supporting source, project rename and scope · Official project record

Workforce-related Disclosures ↗

IFRS Foundation / ISSB · 2026-09

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 022 · The Last Mile Is Jurisdictional

SOURCE CLASSIFICATION · Related Institutional Source · First-party implementation source, architecture only · Official institutional architecture

EMJ.NEXUS official architecture ↗

EMJ.LIFE

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Related Institutional Source · First-party implementation source, participation only · Official participation architecture

SDGS PASS participation architecture ↗

EMJ.LIFE · 2026-09-28

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Navigation or Relationship Record · Primary source, sustainability education · Official United Nations goal and indicator record

United Nations Sustainable Development Goal 4 ↗

United Nations

Support scope: lineage-only recordsource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, whole-institution approach · Official institutional guidance

Driving sustainability in education through a whole-institution approach ↗

UNESCO · 2026

Support scope: official guidancesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, institutional sustainability evidence architecture · Official assessment system record

The Sustainability Tracking, Assessment and Rating System ↗

Association for the Advancement of Sustainability in Higher Education

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, portable learning evidence · Official digital credential guidance

How to issue European Digital Credentials for Learning ↗

Europass

Support scope: official guidancesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, longitudinal learner records · Official technical standard record

Comprehensive Learner Record Standard ↗

1EdTech Consortium

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, machine-verifiable credentials · Official W3C Recommendation announcement

Verifiable Credentials Data Model 2.0 ↗

World Wide Web Consortium · 2025-05-15

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, persistent institutional identity · Official institutional identifier record

Global WHED ID ↗

International Association of Universities / World Higher Education Database

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, external assessment destination · Official methodology

Sustainability Impact Ratings 2026 methodology ↗

Times Higher Education · 2026

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Outreach boundary source, not validation · Official ranking record

QS World University Rankings: Sustainability 2026 ↗

QS Quacquarelli Symonds · 2026

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives Affiliation

SOURCE CLASSIFICATION · Official External Source · Primary source, ISSB human capital · Official meeting staff paper

Human Capital | Project update and proposed next steps, Agenda Paper 4 ↗

IFRS Foundation / ISSB · 2026-09

Support scope: official guidancesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · Official External Source · Institutional project status · Official project record

Human Capital project ↗

IFRS Foundation / ISSB

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · Official External Source · Primary source, streamlined GRI sector standards · Official institutional announcement

Faster access to sector standards, as GRI reporting support grows ↗

Global Reporting Initiative · 2026-09-22

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · Official External Source · Primary report, nature reporting maturity · Official institutional report

TNFD 2026 Status Report, version 1.0 ↗

Taskforce on Nature-related Financial Disclosures · 2026-09

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · Official External Source · Primary source, TNFD 2026 figures · Official institutional announcement

Market momentum on nature accelerates as TNFD-aligned reporting doubles worldwide ↗

Taskforce on Nature-related Financial Disclosures · 2026-09-21

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · Official External Source · Supporting background, ESRS simplification · Official institutional announcement

Commission adopts revised sustainability reporting standards ↗

European Commission · 2026-07-03

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · SNN Editorial Interpretation · Editorial context, ESRS evidence compression · Related SNN analysis

When Disclosure Gets Lighter ↗

Sustainability News Network · 2026-09

Support scope: global canonical analysissource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 021 · The Weight Moves Upstream

SOURCE CLASSIFICATION · SNN Editorial Interpretation · Conceptual lineage reference · Related controlled analysis

The Boundary Governance Shift ↗

Sustainability News Network · 2026-08-06

Support scope: global canonical analysissource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 016 · When Disclosure Gets Lighter

SOURCE CLASSIFICATION · SNN Editorial Interpretation · Conceptual lineage reference · Related controlled signal

A Reporting Boundary Is Not Yet an Evidence Boundary ↗

Sustainability News Network · 2026-09-04

Support scope: global canonical analysissource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 016 · When Disclosure Gets Lighter

SOURCE CLASSIFICATION · Official External Source · Primary publication basis · Official Journal regulation

Commission Delegated Regulation (EU) 2026/1563 ↗

European Union · 2026-09-21

Support scope: primary legal / regulatory sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 016 · When Disclosure Gets Lighter

SOURCE CLASSIFICATION · Official External Source · Institutional publication context · Official institutional publication page

Commission adopts revised sustainability reporting standards ↗

European Commission · 2026-07-03

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 016 · When Disclosure Gets Lighter

SOURCE CLASSIFICATION · Official External Source · Regulatory baseline · Official regulation

Regulation (EU) 2024/1689, Artificial Intelligence Act ↗

European Union · 2024-07-12

Support scope: primary legal / regulatory sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence Problem

SOURCE CLASSIFICATION · Official External Source · Future governance perspective · External scenario publication

AI 2040 | Plan A ↗

AI 2040

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence Problem

SOURCE CLASSIFICATION · Official External Source · External perspective · External news interview

The author of Sapiens says now is the time to resist giving AI rights ↗

Business Insider · 2026-08

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence Problem

SOURCE CLASSIFICATION · Related Institutional Source · Methodological basis · Controlled DOI research publication

MWP03 | Institutional Standards Architecture ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-10

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence Problem

SOURCE CLASSIFICATION · Related Institutional Source · Methodological basis · Controlled DOI research publication

MWP04 | AI Evidence Data Science Methodology ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-14

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence Problem

SOURCE CLASSIFICATION · Official External Source · Primary publication basis · Official legislative proposal

Proposal for a Regulation on Public Contracts and Concessions ↗

European Commission · 2026-09-09

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 015 · When Evidence Becomes Executable

SOURCE CLASSIFICATION · Official External Source · Institutional publication context · Official institutional publication page

Public procurement ↗

European Commission · 2026-09-09

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 015 · When Evidence Becomes Executable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG01 · IFRS ISSB + SASB to GRI Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG02 · IFRS ISSB + SASB to ESRS Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG03 · IFRS ISSB + SASB to TNFD Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG04 · IFRS ISSB + SASB to COSO Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG05 · IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publication

DMG06 · IFRS ISSB + SASB to UN SDGs Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: independent external sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Signal 019 · When Interoperability Becomes Measurable

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

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

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

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

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

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

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to COSO Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

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

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing page

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

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to United Nations Sustainable Development Goals Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG01 | GRI Direct Mapping Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG02 | ESRS Topic Routing Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG03 | TNFD Direct Mapping Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG04 | COSO Direct Mapping Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG05 | Scope 3 Direct Mapping Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publication

DMG06 | UN SDGs Direct Mapping Guidelines ↗

EMJ LIFE HOLDINGS PTE. LTD. · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure Analysis 014 · Interoperability Is Not Binary

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official project and consultation page

ESRS for Certain Non-EU Undertakings in Accordance with Article 40a of the Accounting Directive ↗

EFRAG · 2026-07-23

Support scope: consultationsource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 018 · A Reporting Boundary Is Not Yet an Evidence Boundary

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official outreach announcement

Save the Dates: EFRAG Outreach Events on the ESRS for Certain Non-EU Undertakings ↗

EFRAG · 2026-09-01

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 018 · A Reporting Boundary Is Not Yet an Evidence Boundary

SOURCE CLASSIFICATION · Official External Source · Primary legal source · Official legal text

Consolidated text of Directive 2013/34/EU — Article 40a ↗

EUR-Lex / European Union · 2024-05-28

Support scope: primary legal / regulatory sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 018 · A Reporting Boundary Is Not Yet an Evidence Boundary

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official multi-state letter

Multi-State Attorney General Letter to the Big Four accounting firms and senior SEC officials ↗

Office of the Nebraska Attorney General and fifteen co-signatory state Attorneys General · 2026-08-24

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 013 · The Assurance Legitimacy Test

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official consultation

IFRS Accounting Taxonomy 2025—Proposed Update 1 General Improvements ↗

IASB / IFRS Foundation · 2026-06-03

Support scope: consultationsource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 017 · Machine-Readable Is Not Yet Machine-Verifiable

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official consultation

IFRS Sustainability Disclosure Taxonomy—Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures ↗

ISSB / IFRS Foundation · 2026-07-29

Support scope: consultationsource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 017 · Machine-Readable Is Not Yet Machine-Verifiable

SOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official guidance publication

The European Commission publishes guidance for CBAM verifiers and accreditation bodies ↗

European Commission, Directorate-General for Taxation and Customs Union · 2026-08-24

Support scope: official guidancesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 012 · The Authority to Verify

SOURCE CLASSIFICATION · Official External Source · Supporting institutional source · Official regulatory guidance

CBAM Verification ↗

European Commission, Directorate-General for Taxation and Customs Union · 2026-08-24

Support scope: primary legal / regulatory sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 012 · The Authority to Verify

SOURCE CLASSIFICATION · Official External Source · Supporting official source · Official announcement

EU sets world's first voluntary standard for permanent carbon removals ↗

European Commission · 2026-02-03

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 004 · The Linear Reduction Collision

SOURCE CLASSIFICATION · Official External Source · Supporting technical standard · W3C Recommendation

PROV-O: The PROV Ontology ↗

World Wide Web Consortium · 2013-04-30

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Supporting technical standard · W3C Recommendation

Data Catalog Vocabulary (DCAT) Version 3 ↗

World Wide Web Consortium · 2024-08-22

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Independent External Source · Supporting research source · Peer-reviewed research

The FAIR Guiding Principles for scientific data management and stewardship ↗

Scientific Data · 2016-03-15

Support scope: independent external sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Supporting technical standard · Persistent identifier metadata standard

DataCite Metadata Schema ↗

DataCite · 2026-03-03

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Supporting technical source · Institutional metadata documentation

Metadata Retrieval ↗

Crossref · 2025-10-16

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Supporting news source · Independent news report

Korea to Mandate ESG Disclosure from 2028 for Large Listed Firms ↗

Seoul Economic Daily · 2026-07-08

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 011 · The Infrastructure Illusion

SOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional framework

The Sustainability Fusion framework ↗

Deloitte

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer Enough

SOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional insight

The CFO's new mandate: trust, data and decisions in uncertain times ↗

PwC · 2026-07-20

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer Enough

SOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional report

The intelligence layer: how agentic AI can connect the infrastructure industry ↗

EY · 2026-05-08

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer Enough

SOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional insight

Assurance and Verifiability under UK SRS ↗

KPMG UK

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer Enough

SOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional standards navigator

IFRS Sustainability Standards Navigator ↗

IFRS Foundation · 2026-08-20

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional standards platform

Standards Map ↗

International Trade Centre · 2026-08-20

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional publications repository

JRC Publications Repository ↗

European Commission · Joint Research Centre · 2026-08-20

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer Human

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: GRI Standards ↗

EMJ.NEXUS / GRI · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: ESRS ↗

EMJ.NEXUS / EFRAG ESRS · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: TNFD ↗

EMJ.NEXUS / TNFD · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: COSO ↗

EMJ.NEXUS / COSO · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to COSO Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: Scope 3 ↗

EMJ.NEXUS / GHG Protocol Scope 3 · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication file

Direct Mapping Guideline: United Nations Sustainable Development Goals ↗

EMJ.NEXUS / UN SDGs · 2026-09-07

Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · EMJ.NEXUS IFRS ISSB + SASB to United Nations Sustainable Development Goals Direct Mapping Guide

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: United Nations Development Programme · v1.0 ↗

EMJ.LIFE · 2026-08-16

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: United Nations Development Programme

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: California Climate Accountability Laws · v1.0 ↗

EMJ.LIFE · 2026-08-11

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: California Climate Accountability Laws

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: European Union Carbon Border Adjustment Mechanism · v1.2 ↗

EMJ.LIFE · 2026-08-11

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: EU Carbon Border Adjustment Mechanism

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: UNEP Finance Initiative · v1.1 ↗

EMJ.LIFE · 2026-08-11

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: UNEP Finance Initiative

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: EU Deforestation Regulation · v1.1 ↗

EMJ.LIFE · 2026-10-03

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: EU Deforestation Regulation

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: U.S. Securities and Exchange Commission · v1.1 ↗

EMJ.LIFE · 2026-10-03

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: U.S. Securities and Exchange Commission

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: EU Corporate Sustainability Due Diligence Directive · v1.0 ↗

EMJ.LIFE · 2026-08-11

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: EU Corporate Sustainability Due Diligence Directive

SOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publication

External Supplement: EU Forced Labour Regulation · v1.0 ↗

EMJ.LIFE · 2026-08-11

Support scope: institutional sourcepending-reviewAI training: pending-reviewExternal validation: not claimedJSON rights record ↗

Used in Evidence Infrastructure News · External Supplement: EU Forced Labour Regulation

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

Packaging and Packaging Waste Regulation ↗

European Commission

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 008 · Beyond Compliance

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

SDG Impact Standards for Enterprises ↗

UNDP SDG Impact

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 013 · Beyond Publication

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

Project Insight: Making supply chains more transparent ↗

BIS Innovation Hub

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 001 · Beyond Supply Chain Visibility

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

ESRS-40a Exposure Draft consultation ↗

EFRAG

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 009 · The Boundary Governance Shift

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

ECB expands climate factor to corporate credit claims ↗

European Central Bank

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 006 · The Collateral Transformation

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

EFRAG State of Play 2026 Report ↗

EFRAG

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Analysis 003 · The Credibility Disconnect

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

GRI and IFRS Foundation reaffirm commitment to complementary disclosures ↗

IFRS Foundation and GRI

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 006 · Different Frameworks. Similar Questions.

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

Enforcement of Corporate Reporting ↗

ESMA

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 007 · Different Initiatives. Similar Information Questions.

SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publication

SBTN launches initial guidance for cities ↗

Science Based Targets Network

Support scope: institutional sourcesource-link-onlyAI training: not-allowedJSON rights record ↗

Used in Evidence Infrastructure Signal 008 · Different Priorities. Similar Implementation Challenges.