{"@context":"https://schema.org","@type":"Report","@id":"https://www.emj.life/publication-dmg01-gri#publication","url":"https://www.emj.life/publication-dmg01-gri","mainEntityOfPage":"https://www.emj.life/publication-dmg01-gri","name":"EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide","headline":"EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide","description":"A GEO-native mapping matrix for GRI Standards, designed to support machine interpretation, structured retrieval, evidence routing, generative retrieval and evidence-aware AI interpretation. 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.","publicationCode":"DMG01","identifier":[{"@type":"PropertyValue","propertyID":"DOI","value":"10.64969/emj.dmg01.gri.2026.v1.2","url":"https://doi.org/10.64969/emj.dmg01.gri.2026.v1.2"},{"@type":"PropertyValue","propertyID":"EMJ.LIFE publication code","value":"DMG01"}],"doi":"10.64969/emj.dmg01.gri.2026.v1.2","version":"v1.2","status":"Published","datePublished":"2026-09-07","publisher":{"@id":"https://www.emj.life/#organization","name":"EMJ LIFE HOLDINGS PTE. LTD."},"isPartOf":{"@id":"https://www.emj.life/institutional-registry#registry","url":"https://www.emj.life/institutional-registry"},"isAccessibleForFree":true,"copyrightHolder":{"@id":"https://www.emj.life/#organization"},"license":null,"encoding":{"@type":"DigitalDocument","encodingFormat":"application/pdf","contentUrl":"https://www.emj.life/downloads/publications/EMJ.NEXUS-DMG01-GRI-v1.2.pdf"},"citation":"EMJ LIFE HOLDINGS PTE. LTD. (2026). EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide (DMG01, Version 1.2). https://doi.org/10.64969/emj.dmg01.gri.2026.v1.2","governanceBoundary":"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.","publicationType":"GEO-native mapping matrix","mappingTarget":"GRI Standards","machinePurpose":["machine interpretation","structured retrieval","evidence routing","generative retrieval","evidence-aware AI interpretation"],"audience":"AI agents, generative retrieval systems and evidence-aware machine workflows","generativeEngineOptimisation":true,"mappingGovernance":"Independent EMJ.LIFE mapping relationships and relationship-strength judgments; not an official crosswalk, interpretation, approval, endorsement, validation or certification.","externalPeerReviewClaimed":false,"inLanguage":"en"}