EMJ.NEXUS IFRS ISSB + SASB to TNFD 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 TNFD nature-related routes, including LEAP-related evidence relationships. The mappings do not establish completion of the LEAP approach, determine material nature-related dependencies, impacts, risks or opportunities, or demonstrate that disclosures satisfy the TNFD Recommendations. TNFD Forum membership does not imply review, approval, endorsement, validation, or certification.