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Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsEU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)

See exactly how AASB S2 Climate-related Disclosures controls map to EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD). Pre-computed mappings, identified gaps, and coverage analysis.

11
Controls Mapped
28
Gaps Found
18%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD) 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 11 of 11 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Strategy(3 mappings)

AASB-S2-10Risk Classification and Timeframes3 targets
→Art. 17Governance Structure
→Art. 2Consent Definition
→Art. 8Data Categories

Governance(5 mappings)

AASB-S2-6bManagement's Role in Governance
→Art. 15Cybersecurity Requirements
IM8-GOV.2Roles and Responsibilities3 targets
→Art. 17Governance Structure
→Art. 2Consent Definition
→Art. 8Data Categories
IM8-GOV.4ICT Security Risk Management
→Art. 15Cybersecurity Requirements

Risk Management(3 mappings)

FAA-CS-3.1Data-Driven Risk Management
→Art. 15Cybersecurity Requirements
FAA-CS-3.2Supply Chain Risk Management
→Art. 15Cybersecurity Requirements
GAMP5-1.1Risk-Based Approach
→Art. 15Cybersecurity Requirements

Related Comparisons

Other AASB S2 Climate-related Disclosures comparisons

AASB S2 Climate-related Disclosures vs NIST SP 800-82 Rev 3 — Guide to OT Security14 mappingsAASB S2 Climate-related Disclosures vs CFTC System Safeguards (17 CFR 37, 38, 39, 49)13 mappingsAASB S2 Climate-related Disclosures vs GLI-33 — Gaming Laboratories International Event Wagering Systems13 mappingsAASB S2 Climate-related Disclosures vs EIOPA Guidelines on ICT Security and Governance (2023)13 mappingsAASB S2 Climate-related Disclosures vs TISAX — Trusted Information Security Assessment Exchange13 mappingsAASB S2 Climate-related Disclosures vs Telecommunications Sector Security Reforms (TSSR)13 mappingsAASB S2 Climate-related Disclosures vs Defence Security Principles Framework (DSPF)13 mappingsAASB S2 Climate-related Disclosures vs Protective Security Policy Framework (PSPF) Release 202413 mappings

Other EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD) comparisons

BS 65000:2014 — Guidance on Organizational Resilience vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)12 mappingsAustralia Consumer Data Right — Banking (CDR) vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappingsILO Nursing Personnel Convention C149 (1977) vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappings6th Anti-Money Laundering Directive (AMLD6, Directive (EU) 2018/1673) vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappingsISO 8000 — Data Quality vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappingsFATF Recommendation 16 — Virtual Asset Travel Rule vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappingsPrivacy by Design (PbD) — Seven Foundational Principles vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)11 mappingsChile Personal Data Protection Law (Law No. 21.719) vs EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)10 mappings

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What are the key differences between AASB S2 Climate-related Disclosures and EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)?

AASB S2 Climate-related Disclosures has 39 controls across its framework, while EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD) covers 19 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 EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD) equivalent.

How many controls map between AASB S2 Climate-related Disclosures and EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)?

Of 39 total AASB S2 Climate-related Disclosures controls, 7 map directly to EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD) 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 EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)?

32 AASB S2 Climate-related Disclosures controls have no direct equivalent in EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD). 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 EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)?

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

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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