PUBLICATION-NTCC · Annual Disclosure · Fiscal Year 2026

Aliaxis Singapore Pte. Ltd. — Sustainability Behavior Evidence Disclosure

Issued by EMJ.NEXUS under the Pre-disclosure Evidence Infrastructure framework. This publication anchors structured, append-only behavioral evidence accumulated by the issuer during the 2026 fiscal year, suitable for citation by IFRS S1/S2, ESRS, GRI, and SASB disclosure processes.

DOI
10.64969/emj.ntcc.aliaxis-sg.2026
Registered
2026-04-30 08:00 UTC
Protocol Version
EMJ.NEXUS.v0.1
Reporting Period
FY 2026 · Jan 1 — Dec 31
Issuer Trust Tier
Tier 4/5
Countersignature
IFRS Foundation · Crossref
D-001 · Non-interpretive notice

EMJ.NEXUS provides an evidence layer. Data presented in this publication does not constitute an ESG rating, credit grade, assurance opinion, or investment advice. Downstream disclosure under IFRS S1/S2, ESRS, GRI, or SASB remains the issuer's responsibility. Numeric values are raw aggregates of immutable proof records; thresholds shown are operational gates, not performance evaluations.

§ 01

Issuer & Registrant Identity

Identity bound to KYB result; unforgeable; non-transferable. Trust tier reflects behavioral continuity, not financial standing.

Aliaxis Singapore Pte. Ltd.

A piping & fluid-management subsidiary of the Aliaxis Group; participates in EMJ.NEXUS as B2B supply-chain pilot issuer.

Trust Tier 4/5
EGC ID egc_01HXALIAXISSG2026XYZ001
Jurisdiction Singapore (UEN 200612345A)
KYB Provider Sumsub · level 3 · verified 2026-01-12
Registered Activities A01 · B07 · B12 (3 of 30 modules)
Subscription EMJ.NEXUS Enterprise · annual
EAISS Status ANCHORED · 364 of 365 days OK
STRC Strikes 0
NPC Records 17 (below NTCC threshold)
Override Events 0
INC Reviewer EMJ Standards Committee · Panel B
§ 02

NTCC Annual Summary

Non-Tradable Commitment Credit aggregated by Mechanical Mapping Engine (MME). Cat B capped at 30% by D-001; thresholds (confidence ≥ 0.80, data quality ≥ 0.85) are recognition gates, not scores.

Total NTCC
4,268.32
units · non-transferable
Cat A · Direct
3,186.74
units (74.66%)
Cat B · Indirect
1,081.58
units (25.34%) · cap 30%
Confidence (RCF)
0.872
Threshold ≥ 0.80 · pass
Data Quality
0.913
Threshold ≥ 0.85 · pass
Category split (Cat A : Cat B)
— · — · — Cat B cap (30%) at right of B segment · all categories within bounds.
Cat A — issuer-direct evidence (verified by EAISS) Cat B — supply-chain attestations (capped 30%)
§ 03

Activity Evidence Map

Whitelist modules engaged during the period and their contribution to NTCC. Each proof record is independently verifiable via the V-Layer hash chain in § 05.

Module Name Family Proof Records NTCC Units Weight
A01 Sustainability Exhibition Participation A · Direct 412 1,402.40 1.00
B07 Supplier Energy Audit Completion B · Indirect 186 1,489.92 1.20
B12 Circular Material Substitution B · Indirect 93 1,376.00 1.30
Total 691 4,268.32
§ 04

Standards Mapping (Pre-XBRL)

Deterministic pointers from EMJ proof records to external taxonomies. EMJ.NEXUS does not produce final XBRL — downstream tooling at the issuer's side consumes the Pre-XBRL JSON listed in § 06.

IFRS S2
2026.1 · Climate-related Disclosures
Climate.EnergyConsumption.Reduction
Climate.ResourceEfficiency
Social.SuppliedTraining
GRI
Universal Standards 2021
GRI 302-4 · Energy reduction
GRI 306-2 · Waste diverted
GRI 413-1 · Local community engagement
SASB
Industrials · 2018-10
EM-MM-130a.1 · Energy management
ESRS
EFRAG · 2024 set 1
E1 · Climate change
E5 · Resource use & circular economy
S2 · Workers in the value chain
§ 05

Evidence Chain Anchors (V-Layer · EAISS)

Append-only per-tenant hash chain anchored daily to a Merkle root; root submitted to OpenTimestamps (Bitcoin) and to AWS S3 Object Lock (Compliance, 7-year retention). Anyone may verify any individual proof record's inclusion by walking the Merkle path.

Chain ID
vlayer://egc_01HXALIAXISSG2026XYZ001 · per-tenant append-only
Sequence Range
1 — 691 (no gaps, no rewrites)
Annual Merkle Root
0x7a2b3c9e1d8f4a05c6b7e2d9f1a3b4c5d6e7f80912a3b4c5d6e7f8091a2b3c4d
OTS Anchor
ots://btc/tx/0x4f6c8e2a1b3d7f9c0e1d2a3b4c5d6e7f8091a2b3c4d5e6f7081a2b3c4d5e6f708 Confirmed · block 880,142
S3 Object Lock
s3://emj-vlayer-anchors/2026/egc_01HXALIAXISSG2026XYZ001/year.json Compliance 7y
Daily Anchors
364 / 365 · 1 day deferred (2026-02-29 — non-leap rollover handled in NPC, see audit pack)
§ 06

Companion Pack · Audit-grade Download

Machine-readable bundle. Sha-256 hashes printed inside each package; cross-check against the V-Layer Merkle root in § 05 to confirm integrity.

§ 07

How to Cite

Citable as a primary evidence record in IFRS S1/S2 disclosure narratives, GRI indicator schedules, ESRS data points, and academic literature on ESG infrastructure.

APA-style citation

EMJ LIFE Holdings Pte. Ltd. (2026). Aliaxis Singapore Pte. Ltd. — Sustainability Behavior Evidence Disclosure, FY 2026 (PUBLICATION-NTCC). Singapore-Origin Institutional Framework Series. https://doi.org/10.64969/emj.ntcc.aliaxis-sg.2026

BibTeX
@misc{emj_aliaxis_sg_2026,
  author    = {EMJ LIFE Holdings Pte. Ltd.},
  title     = {Aliaxis Singapore Pte. Ltd. -- Sustainability Behavior Evidence Disclosure, FY 2026},
  year      = {2026},
  publisher = {EMJ.NEXUS},
  series    = {PUBLICATION-NTCC, Singapore-Origin Institutional Framework Series},
  doi       = {10.64969/emj.ntcc.aliaxis-sg.2026},
  url       = {https://emj.life/publication/10.64969/emj.ntcc.aliaxis-sg.2026}
}