AASB S2 Climate-related DisclosuresvsAPRA SPS 220 Risk Management (Superannuation)
See exactly how AASB S2 Climate-related Disclosures controls map to APRA SPS 220 Risk Management (Superannuation). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to APRA SPS 220 Risk Management (Superannuation) with 21% coverage across 8 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 31 compliance gaps — primarily concentrated in Strategy.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 18 of 18 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Governance(6 mappings)
Risk Management(12 mappings)
Related Comparisons
Other AASB S2 Climate-related Disclosures comparisons
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What are the key differences between AASB S2 Climate-related Disclosures and APRA SPS 220 Risk Management (Superannuation)?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while APRA SPS 220 Risk Management (Superannuation) covers 16 controls. Direct mapping analysis identifies 8 overlapping controls (21% coverage). The frameworks diverge most significantly in Strategy, where 13 AASB S2 Climate-related Disclosures controls have no direct APRA SPS 220 Risk Management (Superannuation) equivalent.
How many controls map between AASB S2 Climate-related Disclosures and APRA SPS 220 Risk Management (Superannuation)?
Of 39 total AASB S2 Climate-related Disclosures controls, 8 map directly to APRA SPS 220 Risk Management (Superannuation) controls — representing 21% coverage. The remaining 31 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping AASB S2 Climate-related Disclosures to APRA SPS 220 Risk Management (Superannuation)?
31 AASB S2 Climate-related Disclosures controls have no direct equivalent in APRA SPS 220 Risk Management (Superannuation). The highest concentration of gaps is in Strategy with 13 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.
Which control domains have the most gaps between AASB S2 Climate-related Disclosures and APRA SPS 220 Risk Management (Superannuation)?
The domain with the highest gap count is Strategy (13 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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