Viscous Emergent Spacetime (VES)

We present the Viscous Emergent Spacetime (VES) framework as a unified, covariant effective theory in which gravity and cosmic acceleration emerge from irreversible information dissipation. A single conserved informational fluid exhibitstwo hydrodynamic phases: a cold-dark-matter–like regime at early times and a viscous accelerating regime at late times. VES simultaneously resolves the Hubble andS8 tensions, remains fully consistent with early-universe constraints, and predictsdistinctive observational signatures.