AASB S2 Climate-related DisclosuresvsIRM Enterprise Risk Management Framework (Institute of Risk Management)
See exactly how AASB S2 Climate-related Disclosures controls map to IRM Enterprise Risk Management Framework (Institute of Risk Management). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to IRM Enterprise Risk Management Framework (Institute of Risk Management) with 28% coverage across 11 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 28 compliance gaps — primarily concentrated in Strategy.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 20 of 29 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Strategy(9 mappings)
Governance(4 mappings)
Risk Management(7 mappings)
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What are the key differences between AASB S2 Climate-related Disclosures and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while IRM Enterprise Risk Management Framework (Institute of Risk Management) covers 15 controls. Direct mapping analysis identifies 11 overlapping controls (28% coverage). The frameworks diverge most significantly in Strategy, where 10 AASB S2 Climate-related Disclosures controls have no direct IRM Enterprise Risk Management Framework (Institute of Risk Management) equivalent.
How many controls map between AASB S2 Climate-related Disclosures and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
Of 39 total AASB S2 Climate-related Disclosures controls, 11 map directly to IRM Enterprise Risk Management Framework (Institute of Risk Management) controls — representing 28% coverage. The remaining 28 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
28 AASB S2 Climate-related Disclosures controls have no direct equivalent in IRM Enterprise Risk Management Framework (Institute of Risk Management). The highest concentration of gaps is in Strategy 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
The domain with the highest gap count is Strategy (10 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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