AASB S2 Climate-related DisclosuresvsCOSO Enterprise Risk Management (ERM) Framework (2017)
See exactly how AASB S2 Climate-related Disclosures controls map to COSO Enterprise Risk Management (ERM) Framework (2017). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to COSO Enterprise Risk Management (ERM) Framework (2017) with 18% coverage across 7 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 32 compliance gaps — primarily concentrated in Risk Management.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 19 of 19 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Strategy(2 mappings)
Governance(8 mappings)
Risk Management(9 mappings)
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What are the key differences between AASB S2 Climate-related Disclosures and COSO Enterprise Risk Management (ERM) Framework (2017)?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while COSO Enterprise Risk Management (ERM) Framework (2017) covers 20 controls. Direct mapping analysis identifies 7 overlapping controls (18% coverage). The frameworks diverge most significantly in Risk Management, where 13 AASB S2 Climate-related Disclosures controls have no direct COSO Enterprise Risk Management (ERM) Framework (2017) equivalent.
How many controls map between AASB S2 Climate-related Disclosures and COSO Enterprise Risk Management (ERM) Framework (2017)?
Of 39 total AASB S2 Climate-related Disclosures controls, 7 map directly to COSO Enterprise Risk Management (ERM) Framework (2017) controls — representing 18% coverage. The remaining 32 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 COSO Enterprise Risk Management (ERM) Framework (2017)?
32 AASB S2 Climate-related Disclosures controls have no direct equivalent in COSO Enterprise Risk Management (ERM) Framework (2017). The highest concentration of gaps is in Risk Management 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 COSO Enterprise Risk Management (ERM) Framework (2017)?
The domain with the highest gap count is Risk Management (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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