DOI Landing Page · DMG02
EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide
https://doi.org/10.64969/emj.dmg02.esrs.2026.v1.0
Institutional record
Persistent publication identity and version governance
An independent EMJ.LIFE methodology publication mapping 128 MME task positions to licensed IFRS ISSB and SASB source relationships and materiality-governed ESRS topic routes, with provenance separated between authentic EU legal texts and EFRAG support materials.
Recommended citation: EMJ LIFE HOLDINGS PTE. LTD. (2026). EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide (DMG02, Version 1.0). https://doi.org/10.64969/emj.dmg02.esrs.2026.v1.0
GEO-native mapping matrix
Designed for machine interpretation and evidence-aware retrieval
This publication is a GEO-native mapping matrix: a machine-oriented institutional knowledge asset designed to support Generative Engine Optimisation (GEO), structured retrieval, evidence routing, generative retrieval and evidence-aware AI interpretation.
It connects the licensed IFRS ISSB and SASB source layer to EMJ.LIFE's 128 MME task architecture and records EMJ.LIFE's independently developed mapping relationships and relationship-strength judgments for European Sustainability Reporting Standards (ESRS).
This machine-oriented purpose does not make the publication an official crosswalk, interpretation or implementation instrument. It does not replace the referenced standards, frameworks or source publications, and it does not imply approval, endorsement, validation or certification by any referenced institution.
Use and endorsement boundary
DOI registration establishes persistent publication identity. It does not certify conclusions or imply endorsement by Crossref, IFRS Foundation or any referenced standards organization.
Independent publication disclaimer
Methodology, source-use and institutional boundaries
This Guide is independently developed and published by EMJ LIFE HOLDINGS PTE. LTD. (EMJ.LIFE), Singapore, as a publicly accessible research and methodology publication. It presents EMJ.LIFE's analysis of relationships between the IFRS Sustainability Disclosure Standards, SASB Standards, EMJ.LIFE's 128 MME task architecture and European Sustainability Reporting Standards (ESRS).
The mapping analysis, methodology, interpretations and conclusions have been independently developed by EMJ.LIFE. They have not been reviewed, approved, endorsed or confirmed by the IFRS Foundation. This Guide is not an official publication, interpretation or mapping issued by EFRAG, the European Commission or another European Union institution, and no institutional approval, endorsement, validation or certification is claimed.
The mappings identify potential evidence relationships. They do not establish that ISSB or SASB reporting satisfies ESRS requirements, replace a double materiality assessment, or determine reporting obligations, disclosure completeness or assurance conclusions.
Sources are distinguished by provenance. Authentic European Union legal texts, including delegated acts and annexes available through EUR-Lex or the Official Journal, retain their legal status and applicable European Commission reuse conditions. EFRAG website content, implementation support and other EFRAG materials remain subject to EFRAG's separate terms. This Guide does not treat EFRAG support material as legislation or replace the authentic legal texts.
EMJ.LIFE is an IFRS Foundation ISSB and SASB Level III Commercial Licensee. Use of licensed IFRS Foundation content is governed by the executed licence and applicable written clarifications. That licence does not constitute approval of this Guide or confer rights in materials owned by other institutions.
The 128 MME task architecture, evidence relationships and mapping judgments are EMJ.LIFE analytical constructs. Rights in source texts, definitions, trademarks, logos, graphics, databases and other third-party materials remain with their respective holders. Free access to this Guide does not place third-party materials in the public domain or expand any applicable licence.
This public Guide addresses only the independent publication identified on this page. It does not grant, demonstrate or expand any right to use third-party content beyond the scope of the applicable licence, permission or reuse terms.
The analysis relates to the source versions identified in the Guide. Users should consult the original publications, applicable law and subsequent amendments before applying the mappings. The Guide does not provide legal, reporting, audit or assurance advice.
A DOI supports persistent identification, version control and citation. DOI registration does not establish external peer review, institutional approval, regulatory acceptance, certification or assurance. No external peer review is claimed.