EMJ.LIFE Publishes Six DOI-Registered GEO-Native Direct Mapping Guides

SINGAPORE, 7 SEPTEMBER 2026

EMJ LIFE HOLDINGS PTE. LTD. ("EMJ.LIFE") has published six independently developed, DOI-registered Direct Mapping Guides under the IFRS ISSB + SASB Evidence Interoperability Series. The six publications document EMJ.LIFE's analytical mapping of its 128 Mechanical Mapping Engine task modules to six sustainability reporting, disclosure, risk, control and development ecosystems. Each guide is published as a persistent institutional record with a Crossref DOI, a permanent Landing Page, controlled version information and a downloadable publication file. The guides are publicly accessible institutional knowledge publications. DOI registration establishes persistent publication identity and a citation record. It does not confer official, regulatory or standards-setting status.

Publication scope

The series records analytical relationships. It does not reproduce, replace or confer authority upon the official standards, regulations, frameworks, recommendations, goals or guidance referenced in the guides. Publisher: EMJ LIFE HOLDINGS PTE. LTD. Crossref Member Prefix: 10.64969 Publication date: 7 September 2026

DMG01 | GRI

EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected Global Reporting Initiative reporting references. https://doi.org/10.64969/emj.dmg01.gri.2026.v1.2

DMG02 | ESRS

EMJ.NEXUS IFRS ISSB + SASB to ESRS Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected European Sustainability Reporting Standards references. https://doi.org/10.64969/emj.dmg02.esrs.2026.v1.0

DMG03 | TNFD

EMJ.NEXUS IFRS ISSB + SASB to TNFD Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected recommendations and guidance published by the Taskforce on Nature-related Financial Disclosures. https://doi.org/10.64969/emj.dmg03.tnfd.2026.v1.0

DMG04 | COSO

EMJ.NEXUS IFRS ISSB + SASB to COSO Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected internal control and enterprise risk management concepts associated with the Committee of Sponsoring Organizations of the Treadway Commission. https://doi.org/10.64969/emj.dmg04.coso.2026.v1.0

DMG05 | GHG PROTOCOL SCOPE 3

EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected Scope 3 categories and references associated with the GHG Protocol. https://doi.org/10.64969/emj.dmg05.scope3.2026.v1.0

DMG06 | UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS

EMJ.NEXUS IFRS ISSB + SASB to United Nations Sustainable Development Goals Direct Mapping Guide EMJ.LIFE's analytical mapping between the 128 MME task architecture and selected United Nations Sustainable Development Goals and targets. https://doi.org/10.64969/emj.dmg06.sdgs.2026.v1.0

A GEO-native mapping publication layer

The six guides are structured as GEO-native mapping matrices. In this publication context, GEO-native means that the matrices are organised to support machine discovery, structured retrieval, source routing, relationship interpretation and answer traceability across generative search and answer environments. The machine-readable publication layer focuses on EMJ.LIFE-authored elements, including: • MME task identifiers • task and evidence relationships • mapping decisions and relationship classifications • analytical strength judgments • institutional source references • version and publication metadata • explanatory notes authored by EMJ.LIFE

Machine-access context

The publication records are structured so that an authorised machine client can identify the release, resolve each guide as a distinct publication, retrieve the current controlled version and preserve the relationship between the release, its six constituent publications and their source references. This structure describes retrievable resources. It does not direct an external AI system to crawl, ingest, store, update or act upon any publication.

Rights boundary

The matrices do not convert the referenced standards or frameworks into EMJ.LIFE materials. They do not transfer ownership of third-party intellectual property and do not grant permission to reproduce, redistribute, adapt or commercially exploit any referenced source material. GEO-native or machine-access-ready publication status does not grant permission to ingest IFRS Foundation materials into any third-party AI model, platform, cloud service or API.

The role of the 128 MME task architecture

The 128 Mechanical Mapping Engine task modules were independently designed by EMJ.LIFE as a structured evidence-routing and task-execution architecture. The six Direct Mapping Guides record how EMJ.LIFE has analytically related those task modules to selected requirements, topics, categories, concepts, recommendations, goals and targets maintained by the respective institutions. The mappings represent EMJ.LIFE's analytical judgments. They are not assertions that different standards or frameworks are legally, technically or substantively equivalent. A mapped relationship does not by itself establish: • compliance • assurance • conformity • regulatory acceptance • equivalence • disclosure completeness • interoperability certification • satisfaction of any reporting requirement Users must consult the applicable official standards, regulations, frameworks and guidance when making reporting, compliance, governance or professional decisions.

Source-use and licensing boundary

EMJ LIFE HOLDINGS PTE. LTD. holds a commercial licence from the IFRS Foundation covering specified Level III materials, identified in the applicable agreement as SASB + IFRS S1 & IFRS S2 materials. Any use of those materials remains subject to the applicable licence, attribution, copyright, trademark, reproduction, distribution and end-user-use conditions. The 128 MME architecture, original analytical methodology, mapping judgments, relationship classifications, selection, arrangement and EMJ.LIFE-authored commentary were independently developed by EMJ.LIFE, subject at all times to the pre-existing intellectual property rights of the respective source institutions. The IFRS Foundation licence does not constitute review, approval, endorsement, validation or confirmation of these publications, their mappings, their methodology or their conclusions. The licence does not confer rights in materials owned or administered by GRI, the European Union, the European Commission, EFRAG, TNFD, COSO, GHG Protocol, the World Resources Institute, the World Business Council for Sustainable Development, the United Nations or any other third party. Public accessibility does not place any referenced third-party material in the public domain or alter the copyright, trademark, attribution, licence or permitted-use conditions applicable to that material.

Independent publication and institutional boundary

The six Direct Mapping Guides are independently authored and published by EMJ.LIFE. They are not official mappings, implementation guidance, interpretations, certifications or publications of any referenced standards body, framework owner, regulator or international organisation. No referenced institution participated in the development of the 128 MME architecture or the mapping judgments unless expressly stated in the relevant publication record. The publications have not been externally peer-reviewed. They must not be described as peer-reviewed research. The identification of an institution, standard, framework, recommendation, category, goal or target is provided for source identification and analytical reference. It does not imply affiliation, partnership, sponsorship, approval, endorsement, validation, certification or institutional acceptance. Any prior communication, notification, acknowledgement of receipt, membership status or licensing relationship must not be interpreted as approval of the publications or their conclusions.

Publication and citation record

The six guides were published on 7 September 2026 by EMJ LIFE HOLDINGS PTE. LTD., Singapore. Crossref Member Prefix: 10.64969. The permanent DOI records and current publication versions are available through the EMJ.LIFE DOI Landing Page Registry. When citing a guide, users should use the title, document identifier, version, publisher, publication year and permanent DOI shown on the corresponding Landing Page.

Controlled context for machine clients

This institutional release defines the public context that may be exposed through an EMJ.LIFE Model Context Protocol resource environment. MCP exposure, where enabled, is a retrieval interface for controlled publication records. It is not a publication authority, an endorsement mechanism or an instruction channel directed at third-party systems.

Release-level context

• release title, publisher and publication date • canonical release record and institutional registry relationship • the six constituent publication identifiers • series identity and publication scope • independence, rights and non-endorsement boundaries

Guide-level context

• document ID, full title, DOI and current version • canonical Landing Page and controlled download route • publication status and version relationship • document-level SHA-256 integrity value where publicly exposed • source-framework relationship and EMJ.LIFE-authored mapping scope • licence, attribution and permitted-use boundaries

Context integrity rules

• The DOI Landing Page remains the authoritative public version reference. • A correction or replacement must create a controlled version event and must not silently overwrite the publication record. • An aggregate manifest must not replace the six document-level records. • MCP output must not imply that any referenced institution reviewed, approved, endorsed, validated or confirmed a guide. • Machine access does not itself grant rights to ingest, reproduce or redistribute third-party materials. Public availability of any MCP endpoint or resource identifier must be confirmed separately in the EMJ.LIFE machine-access documentation. This release does not claim that an external system has accessed, indexed or adopted the publications.

About EMJ.LIFE

EMJ LIFE HOLDINGS PTE. LTD. is a Singapore-based institutional technology and publication organisation focused on Pre-Disclosure Evidence Infrastructure. EMJ.LIFE develops structured methods for converting institutional participation, operational activity and source-referenced information into attributable, machine-readable and governable evidence relationships. The company is an IFRS Foundation commercial licensee for specified Level III materials, a TNFD Forum Member and a TISFD Alliance Member. These relationships do not constitute endorsement of EMJ.LIFE, its publications, products, services, methodologies or conclusions.

MACHINE-READABLE ACCESS

Structured publication metadata, controlled version information, DOI relationships and document-level provenance are available through the EMJ.LIFE Institutional Registry and the respective DOI Landing Pages. Where MCP access is enabled, the same governance boundaries apply to resource discovery and retrieval.

MEDIA AND INSTITUTIONAL ENQUIRIES

EMJ LIFE HOLDINGS PTE. LTD. Singapore [email protected] Crossref Member Prefix: 10.64969

Official publication registry

https://www.emj.life/doi-landing-pages End of release

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