EMJ.NEXUS IFRS ISSB + SASB to ESRS 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 materiality-governed European Sustainability Reporting Standards topic routes. The source architecture distinguishes authentic European Union legal texts from EFRAG support materials. The mappings identify potential evidence relationships but do not establish equivalence, replace a double materiality assessment, or determine legal obligations, disclosure completeness, or assurance conclusions.