Standards · Pillar 4 interoperability
IFRS S2 format mapping
EMJ produces format-conformant evidence packs against IFRS S2. This is not an endorsement: EMJ is not affiliated with or endorsed by the IFRS Foundation, and EMJ.life does not certify compliance. We document where industry consensus places each behaviour and emit the data in a shape IFRS S2 filers can consume.
IFRS S2 format check (no IFRS co-sign)Crossref registryMulti-framework citations
Format check only. IFRS Foundation does not co-sign or endorse content; the IFRS S2 reference is a structural mapping under our Level III commercial license.
Mapping table
| IFRS S2 paragraph | EMJ data | Mapping note | Example |
|---|---|---|---|
| S2 §6 – Governance | Module weighting + INC authorisation records (governance_decisions) | Format-conformant: EMJ surfaces who approved the methodology and when. | INC vote VOT-2026-014 captures the FY2026 weighting refresh per D-014. |
| S2 §9 – Strategy | Whitelist module catalogue (whitelist_modules) + module weights | Each module corresponds to a behaviour the issuer chose to disclose. | Aliaxis FY2026 elected A01, A02, B01 — IFRS S2 strategy mapping is per-module. |
| S2 §13 – Risk management | PADV anomaly + confidence + quality scores per task instance | Pillar 2 D-012/D-013 gate is the format-conformant evidence of risk-control. | Each ntcc_transaction row carries confidence ≥ 0.80 / quality ≥ 0.85. |
| S2 §29 – Metrics & targets | ntcc_transaction.amount per module + annual rollup (ntcc_annual_summary) | EMJ NTCC units are NOT GHG values; they are activity-weighted evidence. | S2 §29.a (mitigation) ⇄ A01 — process emissions reduction tasks. |
| S2 §29(a) – Climate mitigation | A-series modules (A01–A16) with module_category=A_SERIES | Direct behaviour by the issuing entity — Cat A of the dual-category rollup. | Cat A ≥ 70% floor (1 − D-011 30% cap). See /ntcc/threshold. |
| S2 §29(b) – Value-chain | B-series modules (B01–B14) with module_category=B_SERIES | Indirect behaviour through suppliers / customers — capped at 30% (D-011). | Aliaxis FY2026 B01 supplier-engagement aligns with S2 §29.b. |
| S2 §29(c) – Adaptation | B03 adaptation modules + TNFD nature dependency cross-walk | Multi-framework: same EMJ row cites IFRS S2 + TNFD. | See citation-map.json mappings for B03 → IFRS-S2 + TNFD entries. |
| S2 §32 – Data quality | quality_score per record + evidence_continuity Merkle chain | The evidence anchor (V-Layer) is hashed daily; auditors verify lineage. | daily_anchors table; per-pack manifest sha-256. |
Concrete example · Aliaxis FY 2026
Pulled live from the Aliaxis citation map at/api/v1/packs/10.64969/emj.ntcc.aliaxis-sg.2026/citation-map.json. One EMJ row often cites multiple frameworks; the snippet below shows only the IFRS-S2 rows.
| EMJ module | IFRS S2 topic | Paragraph | Datapoint |
|---|---|---|---|
| A01 | Climate.Mitigation | para-29-a | S2.29.a |
| A01 | Climate.Mitigation | para-29-a | — |