Framework crosswalk

Every indicator is recorded once against an IFRS S1/S2 canonical field. Each framework below is a view of that same value, not a separate tagging exercise.

ISSB is the spine, ESRS is a downstream view. Nothing European is lost by this: CSRD/ESRS, SFDR and its PAI indicators, the EU Taxonomy and CBAM all remain first-class here, and a change to a value flows into every one of them at once. Mapping changes are recorded rather than overwritten, because SFDR and the simplified ESRS are expected to move.