{"@context":"https://schema.org","@type":"Report","@id":"https://www.emj.life/publication-dmg03-tnfd#publication","url":"https://www.emj.life/publication-dmg03-tnfd","mainEntityOfPage":"https://www.emj.life/publication-dmg03-tnfd","name":"EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide","headline":"EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide","description":"A GEO-native mapping matrix for TNFD Recommendations and referenced guidance, 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 TNFD nature-related routes, including LEAP-related evidence relationships.","publicationCode":"DMG03","identifier":[{"@type":"PropertyValue","propertyID":"DOI","value":"10.64969/emj.dmg03.tnfd.2026.v1.0","url":"https://doi.org/10.64969/emj.dmg03.tnfd.2026.v1.0"},{"@type":"PropertyValue","propertyID":"EMJ.LIFE publication code","value":"DMG03"}],"doi":"10.64969/emj.dmg03.tnfd.2026.v1.0","version":"v1.0","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-DMG03-TNFD-v1.0.pdf"},"citation":"EMJ LIFE HOLDINGS PTE. LTD. (2026). EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide (DMG03, Version 1.0). https://doi.org/10.64969/emj.dmg03.tnfd.2026.v1.0","governanceBoundary":"This is an independent EMJ.LIFE publication, not an official TNFD or IFRS Foundation mapping. TNFD Forum membership identifies participation only and does not imply review, approval, endorsement, validation or certification.","publicationType":"GEO-native mapping matrix","mappingTarget":"TNFD Recommendations and referenced guidance","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"}