OBJECT-LABELLED SOURCE REGISTERTwo source classes, separate rights.
Object 1: EMJ.LIFE controlled publication
STMT04 / UNEP FI 2026 External Supplement Appendix v1.1Publisher: EMJ.LIFE. System Context: EMJ.NEXUS.
Controlled PDF: /global-news/statements/unep-fi-2026-v1.1.pdf.
PDF rights scope: pending-review. PDF AI training: pending-review.
Object-specific controlled PDF rights record Object 2: referenced external institutional sources
Referenced Institution: UNEP Finance Initiative. Relationship: related_institutional_source. Independent External Validation: not_claimed.
Seven source artifacts controlled by STMT04 v1.1, section 2. All links below are official landing-page links retained from the PDF. The Matrix, User Guide and References share the same official publication page; they remain distinct artifacts.
The Impact Radar: A Sustainability Topic Nomenclature for Holistic Impact ManagementSource ID: UNEPFI-IR2026. Edition: Revised edition, July 2026.
External publisher: UNEP Finance Initiative.
Source role: Controlled sustainability-topic nomenclature and interpretive vocabulary.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page Sector Impact MatrixSource ID: UNEPFI-SIM2026-MATRIX. Edition: July 2026.
External publisher: UNEP Finance Initiative.
Source role: Sector-level prior associations by ISIC+ activity, impact topic, party, driver, value chain and risk/opportunity context.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page The Sector Impact Matrix: User GuideSource ID: UNEPFI-SIM2026-GUIDE. Edition: July 2026.
External publisher: UNEP Finance Initiative.
Source role: Method, use constraints, definitions, interoperability notes and third-party attribution requirements.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page Log of Sector Impact Matrix ReferencesSource ID: UNEPFI-SIM2026-REFS. Edition: July 2026.
External publisher: UNEP Finance Initiative.
Source role: Controlled provenance companion for Matrix associations; not independent proof of entity-level impact.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page Adaptation Finance Taxonomy PlaybookSource ID: UNEPFI-AFTP2026. Edition: June 2026.
External publisher: UNEP Finance Initiative.
Source role: Evidence-readiness reference for sector prioritisation, climate risk assessment, taxonomy criteria, DNSH and maladaptation screening.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page The Landscape of Sustainability Risk IntegrationSource ID: UNEPFI-SRI-LANDSCAPE2026. Edition: June 2026.
External publisher: UNEP Finance Initiative.
Source role: Descriptive evidence base on bank practice, supervisory direction and implementation constraints.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page UNEP FI Risk Centre: Conceptual Framework for Sustainability Risk IntegrationSource ID: UNEPFI-SRI-CF-A2026. Edition: Part A, July 2026.
External publisher: UNEP Finance Initiative.
Source role: Non-prescriptive, bank-focused reference architecture for seven core risk-management elements.
Rights: governed by UNEP FI / respective external source terms. Citation, source locking and public linking do not grant EMJ.LIFE reproduction or AI-training rights over external source content.
Official UNEP FI publication page Referenced institutions have not endorsed, validated, approved or co-published this independent publication.
SOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publicationUNEP Finance Initiative · 2026-10-08
Used in Evidence Infrastructure Signal 023 · The Output Is Not the StateSOURCE CLASSIFICATION · Official External Source · Supporting official source · Official institutional publicationUNEP Finance Initiative · 2026-10-08
Used in Evidence Infrastructure Signal 023 · The Output Is Not the StateSOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional publicationScience Based Targets initiative · 2026-10-08
Used in Evidence Infrastructure Signal 023 · The Output Is Not the StateSOURCE CLASSIFICATION · Related Institutional Source · Contextual source · Controlled institutional supplementEMJ.LIFE
Support scope: lineage-only recordsource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗ Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Supporting official source · Official institutional guidanceUNEP Finance Initiative
Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Supporting official source · Official institutional guidanceUNEP Finance Initiative
Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Supporting official source · Official institutional guidanceUNEP Finance Initiative
Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Primary analysis source · Official institutional guidanceUNEP Finance Initiative
Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Supporting official source · Official institutional guidanceUNEP Finance Initiative
Used in Evidence Infrastructure Analysis 019 · The Prior Is Not the FindingSOURCE CLASSIFICATION · Official External Source · Primary methodological anchor · Official institutional methodologyUnited Nations Development Programme · 2026-04-09
Support scope: primary legal / regulatory sourcesource-link-onlyAI training: not-allowedJSON rights record ↗ Used in Evidence Infrastructure Analysis 018 · When the Assessment Is Not the BeginningSOURCE CLASSIFICATION · Official External Source · Supporting methodology overview · Official implementation overviewUnited Nations Development Programme Climate Promise · 2026-04-22
Support scope: official implementation recordsource-link-onlyAI training: not-allowedJSON rights record ↗ Used in Evidence Infrastructure Analysis 018 · When the Assessment Is Not the BeginningSOURCE CLASSIFICATION · Related Institutional Source · Independent controlled interpretation · Controlled external supplementEMJ.LIFE
Support scope: lineage-only recordsource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗ Used in Evidence Infrastructure Analysis 018 · When the Assessment Is Not the BeginningSOURCE CLASSIFICATION · Official External Source · Primary source, UK listed issuer implementation · Official policy statementFinancial Conduct Authority · 2026-09-30
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Primary source, UK-endorsed standards · Official government publicationUK Government · 2026-02-25
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Primary source, profiles and snapshots · Official jurisdictional registryIFRS Foundation · 2026-09-24
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Primary source, jurisdictional adoption architecture · Official institutional guideIFRS Foundation · 2024-05
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Primary source, roadmap and transition approaches · Official implementation toolIFRS 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 JurisdictionalSOURCE CLASSIFICATION · Official External Source · Primary source, adoption and application sessions · Official conference recordIFRS Foundation · 2026-09-28
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Supporting source, implementation and project status · Official board updateIFRS Foundation / ISSB · 2026-09-24
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Official External Source · Supporting source, project rename and scope · Official project recordIFRS Foundation / ISSB · 2026-09
Used in Evidence Infrastructure Signal 022 · The Last Mile Is JurisdictionalSOURCE CLASSIFICATION · Related Institutional Source · First-party implementation source, architecture only · Official institutional architectureEMJ.LIFE
Support scope: institutional sourcesource-link-onlyAI training: not-allowedExternal validation: not claimedJSON rights record ↗ Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Related Institutional Source · First-party implementation source, participation only · Official participation architectureEMJ.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 AffiliationSOURCE CLASSIFICATION · Navigation or Relationship Record · Primary source, sustainability education · Official United Nations goal and indicator recordUnited Nations
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, whole-institution approach · Official institutional guidanceUNESCO · 2026
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, institutional sustainability evidence architecture · Official assessment system recordAssociation for the Advancement of Sustainability in Higher Education
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, portable learning evidence · Official digital credential guidanceEuropass
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, longitudinal learner records · Official technical standard record1EdTech Consortium
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, machine-verifiable credentials · Official W3C Recommendation announcementWorld Wide Web Consortium · 2025-05-15
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, persistent institutional identity · Official institutional identifier recordInternational Association of Universities / World Higher Education Database
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, external assessment destination · Official methodologyTimes Higher Education · 2026
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Outreach boundary source, not validation · Official ranking recordQS Quacquarelli Symonds · 2026
Used in Evidence Infrastructure Analysis 017 · When Evidence Outlives AffiliationSOURCE CLASSIFICATION · Official External Source · Primary source, ISSB human capital · Official meeting staff paperIFRS Foundation / ISSB · 2026-09
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · Official External Source · Institutional project status · Official project recordIFRS Foundation / ISSB
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · Official External Source · Primary source, streamlined GRI sector standards · Official institutional announcementGlobal Reporting Initiative · 2026-09-22
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · Official External Source · Primary report, nature reporting maturity · Official institutional reportTaskforce on Nature-related Financial Disclosures · 2026-09
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · Official External Source · Primary source, TNFD 2026 figures · Official institutional announcementTaskforce on Nature-related Financial Disclosures · 2026-09-21
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · Official External Source · Supporting background, ESRS simplification · Official institutional announcementEuropean Commission · 2026-07-03
Used in Evidence Infrastructure Signal 021 · The Weight Moves UpstreamSOURCE CLASSIFICATION · SNN Editorial Interpretation · Editorial context, ESRS evidence compression · Related SNN analysisSustainability 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 UpstreamSOURCE CLASSIFICATION · SNN Editorial Interpretation · Conceptual lineage reference · Related controlled analysisSustainability 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 LighterSOURCE CLASSIFICATION · SNN Editorial Interpretation · Conceptual lineage reference · Related controlled signalSustainability 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 LighterSOURCE CLASSIFICATION · Official External Source · Primary publication basis · Official Journal regulationEuropean 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 LighterSOURCE CLASSIFICATION · Official External Source · Institutional publication context · Official institutional publication pageEuropean Commission · 2026-07-03
Used in Evidence Infrastructure Analysis 016 · When Disclosure Gets LighterSOURCE CLASSIFICATION · Official External Source · Regulatory baseline · Official regulationEuropean 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 ProblemSOURCE CLASSIFICATION · Official External Source · Future governance perspective · External scenario publicationAI 2040
Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence ProblemSOURCE CLASSIFICATION · Official External Source · External perspective · External news interviewBusiness Insider · 2026-08
Used in Evidence Infrastructure Signal 020 · When AI Use Becomes an Evidence ProblemSOURCE CLASSIFICATION · Related Institutional Source · Methodological basis · Controlled DOI research publicationEMJ 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 ProblemSOURCE CLASSIFICATION · Related Institutional Source · Methodological basis · Controlled DOI research publicationEMJ 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 ProblemSOURCE CLASSIFICATION · Official External Source · Primary publication basis · Official legislative proposalEuropean Commission · 2026-09-09
Used in Evidence Infrastructure Analysis 015 · When Evidence Becomes ExecutableSOURCE CLASSIFICATION · Official External Source · Institutional publication context · Official institutional publication pageEuropean Commission · 2026-09-09
Used in Evidence Infrastructure Analysis 015 · When Evidence Becomes ExecutableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · Controlled DOI research publicationEMJ 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 MeasurableSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Official EMJ.LIFE DOI landing pageEMJ 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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Related Institutional Source · Primary publication basis · DOI-registered controlled methodology publicationEMJ 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 BinarySOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official project and consultation pageEFRAG · 2026-07-23
Used in Evidence Infrastructure Signal 018 · A Reporting Boundary Is Not Yet an Evidence BoundarySOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official outreach announcementEFRAG · 2026-09-01
Used in Evidence Infrastructure Signal 018 · A Reporting Boundary Is Not Yet an Evidence BoundarySOURCE CLASSIFICATION · Official External Source · Primary legal source · Official legal textEUR-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 BoundarySOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official multi-state letterOffice of the Nebraska Attorney General and fifteen co-signatory state Attorneys General · 2026-08-24
Used in Evidence Infrastructure Analysis 013 · The Assurance Legitimacy TestSOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official consultationIASB / IFRS Foundation · 2026-06-03
Used in Evidence Infrastructure Signal 017 · Machine-Readable Is Not Yet Machine-VerifiableSOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official consultationISSB / IFRS Foundation · 2026-07-29
Used in Evidence Infrastructure Signal 017 · Machine-Readable Is Not Yet Machine-VerifiableSOURCE CLASSIFICATION · Official External Source · Primary institutional source · Official guidance publicationEuropean Commission, Directorate-General for Taxation and Customs Union · 2026-08-24
Used in Evidence Infrastructure Analysis 012 · The Authority to VerifySOURCE CLASSIFICATION · Official External Source · Supporting institutional source · Official regulatory guidanceEuropean 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 VerifySOURCE CLASSIFICATION · Official External Source · Supporting official source · Official announcementEuropean Commission · 2026-02-03
Used in Evidence Infrastructure Analysis 004 · The Linear Reduction CollisionSOURCE CLASSIFICATION · Official External Source · Supporting technical standard · W3C RecommendationWorld Wide Web Consortium · 2013-04-30
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Official External Source · Supporting technical standard · W3C RecommendationWorld Wide Web Consortium · 2024-08-22
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Independent External Source · Supporting research source · Peer-reviewed researchScientific 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 HumanSOURCE CLASSIFICATION · Official External Source · Supporting technical standard · Persistent identifier metadata standardDataCite · 2026-03-03
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Official External Source · Supporting technical source · Institutional metadata documentationCrossref · 2025-10-16
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Official External Source · Supporting news source · Independent news reportSeoul Economic Daily · 2026-07-08
Used in Evidence Infrastructure Signal 011 · The Infrastructure IllusionSOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional frameworkDeloitte
Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer EnoughSOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional insightPwC · 2026-07-20
Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer EnoughSOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional reportEY · 2026-05-08
Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer EnoughSOURCE CLASSIFICATION · Official External Source · Official institutional source · Institutional insightKPMG UK
Used in Evidence Infrastructure Signal 016 · Information Alone Is No Longer EnoughSOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional standards navigatorIFRS Foundation · 2026-08-20
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional standards platformInternational Trade Centre · 2026-08-20
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Official External Source · Official institutional environment · Institutional publications repositoryEuropean Commission · Joint Research Centre · 2026-08-20
Used in Evidence Infrastructure Analysis 011 · When the Reader Is No Longer HumanSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Controlled full text · Controlled EMJ.LIFE publication fileEMJ.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 GuideSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publicationEMJ.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 ProgrammeSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publicationEMJ.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 LawsSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publicationEMJ.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 MechanismSOURCE CLASSIFICATION · Related Institutional Source · Primary anchor · Controlled institutional publicationEMJ.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