EMJ.NEXUS IFRS ISSB + SASB to GRI Direct Mapping Guide

This independently published methodology guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate GRI topic and disclosure routes. The analysis preserves the distinction between financial materiality and GRI impact materiality. The mappings do not determine material topics, establish equivalence, or demonstrate that a report has been prepared in accordance with the GRI Standards.