EMJ.NEXUS IFRS ISSB + SASB to United Nations Sustainable Development Goals 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 United Nations Sustainable Development Goal and Target routes. The mappings express potential analytical relationships between evidence tasks and SDG topics or Targets. They do not demonstrate achievement of an SDG Target, establish a measurable contribution to sustainable development, satisfy an official SDG Indicator methodology, or imply United Nations approval or endorsement.