Global ESG Evidence Infrastructure Layer (GEEIL)

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:GX researchers should note the formal definition of a pre-disclosure infrastructure layer that bridges operational activities and sustainability reporting, offering a new lens for evidence continuity.

🏢実務担当者:Corporate sustainability teams can explore the conceptual framework for structuring evidence generation to improve data quality and audit readiness.

🏛政策担当者:Regulators and standard-setters may consider how such an infrastructure layer could support interoperability and reduce fragmentation in global ESG disclosure systems.

This paper introduces the concept of the Evidence Infrastructure Layer, a structurally bounded upstream layer governing how real-world operational activities are transformed into structured, traceable, and machine-readable sustainability evidence prior to reporting, assurance, or regulatory interpretation. While global ESG ecosystems continue evolving through disclosure frameworks, interoperability initiatives, assurance environments, and sustainability governance systems, a structural gap remains insufficiently defined: the absence of a standardized infrastructure condition governing evidence continuity prior to disclosure. To address this gap, the paper formally defines the Evidence Infrastructure Layer as a pre-disclosure transformation environment responsible for continuity-preserved evidence generation beneath sustainability reporting systems. Positioned as Layer 6 within ESG architecture, the Evidence Infrastructure Layer governs how operational participation, execution records, and real-world activities may be continuously transformed into interoperable and machine-readable evidence while preserving structural neutrality and institutional separation from downstream reporting, assurance, and regulatory authority. The paper further introduces EMJ.NEXUS as a reference implementation environment illustrating how continuity-preserved evidence may be generated under bounded execution conditions through the Participation-Action-Data-Value (PADV) transformation sequence. Rather than replacing sustainability frameworks or governance institutions, the Evidence Infrastructure Layer introduces an infrastructure-oriented continuity condition beneath increasingly interconnected ESG ecosystems, supporting traceability, interoperability, and machine-readable sustainability environments without exercising interpretive or supervisory authority.

• semanticscholar https://doi.org/10.64969/ip.geeil.2026.v1first seen 2026-05-30 05:19:17 · last seen 2026-06-03 05:17:31