In a small saucepan over low heat, whisk together the maple syrup, water, cocoa powder, and espresso powder until smooth. Remove from heat and set aside to cool to room temperature.
Melt the chocolate in a medium-sized bowl set over a pan of barely simmering water, making sure the water doesn't touch the bottom of the bowl. Stir gently until smooth. Remove from heat and set aside to cool to lukewarm.
In a large bowl, beat the butter with an electric mixer at medium speed, until smooth and light in color. Add the powdered sugar and salt and continue beating until smooth and well blended.
Gradually add the cooled maple syrup mixture and beat on low speed until combined. Stir in the melted chocolate until well blended. Smooth out any air bubbles by stirring gently with a rubber spatula.