AASB S2 Climate-related DisclosuresvsEBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)
See exactly how AASB S2 Climate-related Disclosures controls map to EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07) with 33% coverage across 13 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 26 compliance gaps — primarily concentrated in Risk Management.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
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Strategy(5 mappings)
Governance(6 mappings)
Risk Management(9 mappings)
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What are the key differences between AASB S2 Climate-related Disclosures and EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07) covers 26 controls. Direct mapping analysis identifies 13 overlapping controls (33% coverage). The frameworks diverge most significantly in Risk Management, where 10 AASB S2 Climate-related Disclosures controls have no direct EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07) equivalent.
How many controls map between AASB S2 Climate-related Disclosures and EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)?
Of 39 total AASB S2 Climate-related Disclosures controls, 13 map directly to EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07) controls — representing 33% coverage. The remaining 26 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 EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)?
26 AASB S2 Climate-related Disclosures controls have no direct equivalent in EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07). The highest concentration of gaps is in Risk Management with 10 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 EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)?
The domain with the highest gap count is Risk Management (10 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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