EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 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 GHG Protocol Scope 3 category and accounting-process routes. The mappings identify potential relationships between evidence tasks and Scope 3 categories or accounting processes. They do not determine inventory boundaries, establish category completeness, validate activity data or emission factors, calculate emissions or reductions, or demonstrate conformity or assurance.