EMJ.NEXUS IFRS ISSB + SASB to COSO 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 COSO control-support relationships across internal control, enterprise risk, and sustainability-reporting contexts. The mappings identify potential control-support and analogous relationships. They do not establish that any COSO principle, component, or control is designed, present, functioning, or effective, and do not demonstrate compliance, audit readiness, or assurance.