Abstract
<jats:p>This institutional paper defines the Global ESG Evidence Infrastructure Layer (GEEIL) as the pre-disclosure institutional capability that enables trustworthy sustainability evidence before reporting, assurance, and regulatory processes begin.</jats:p> <jats:p>While contemporary sustainability governance has advanced through the development of reporting standards, assurance frameworks, and regulatory oversight, comparatively little attention has been devoted to the institutional mechanisms responsible for preparing standardized evidence upstream of disclosure.</jats:p> <jats:p>The paper positions the Evidence Infrastructure Layer as the structural bridge connecting real-world sustainability activities with downstream governance environments. Operating independently of reporting frameworks and regulatory authority, the proposed architecture supports evidence continuity, deterministic structuring, interoperability, and governance-ready evidence while preserving framework neutrality and institutional independence.</jats:p> <jats:p>Building upon the Global ESG Evidence Architecture and the Mechanical Mapping Engine, the paper presents an integrated institutional perspective in which evidence preparation becomes a foundational capability supporting trustworthy sustainability information across evolving ESG ecosystems.</jats:p> <jats:p>The study is conceptual and proposes an institutional architecture intended to support future research, implementation dialogue, and the continued evolution of evidence-based sustainability governance.</jats:p>