Standards · ESRS
ESRS mapping scope
The European Sustainability Reporting Standards (ESRS) are the disclosure standards mandated by the EU Corporate Sustainability Reporting Directive (CSRD), developed by EFRAG and adopted by the European Commission. The Set 1 standards comprise environmental (ESRS E1 climate, E2 pollution, E3 water & marine, E4 biodiversity, E5 resource use & circular economy), social (ESRS S1 own workforce, S2 workers in the value chain, S3 affected communities, S4 consumers & end-users) and governance (ESRS G1 business conduct) topical standards. EMJ.life maintains a citation map only: each whitelist module that an issuer elects may cite one or more ESRS topic identifiers, and those citations are rendered alongside the underlying NTCC evidence. We do NOT issue an ESRS conformance opinion, a CSRD audit, a limited or reasonable assurance statement, or an ESG rating against ESRS thresholds (D-001). Verification of ESRS compliance remains the issuer's and its statutory auditor / assurance provider's responsibility.
How publications cite this framework
Migration 0046 introduces thepublication_standards_mappingstable. Each row binds a published NTCC evidence pack (DOI) to a framework identifier such as ESRS-E1,ESRS-E5, orESRS-S1, together with the EMJ module(s) and indicator(s) supplying the underlying datapoints. The mapping is non-interpretive: it states where industry consensus places a given behaviour, not whether the behaviour satisfies the standard. ESRS uses a double materiality lens; EMJ surfaces both impact-material and financial-material citations without taking a position on which applies for a given issuer.
Per-publication indicator list
Each publication page renders the full standards mapping for the DOI in question. ESRS topic identifiers appear inline with the module that cites them and link back to the EMJ data point. See the live citation map for the Aliaxis FY 2026 pack as a worked example:/publication/10.64969/emj.ntcc.aliaxis-sg.2026 →