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Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsNIST Cybersecurity Framework 2.0

See exactly how AASB S2 Climate-related Disclosures controls map to NIST Cybersecurity Framework 2.0. Pre-computed mappings, identified gaps, and coverage analysis.

36
Controls Mapped
3
Gaps Found
33%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to NIST Cybersecurity Framework 2.0 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

Showing 20 of 36 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Strategy(11 mappings)

AASB-S2-10Risk Classification and Timeframes2 targets
→NIST-CSF-DE.AE-08Incidents are declared when adverse events meet defined criteria
→NIST-CSF-PR.AA-05Access permissions, entitlements, and authorizations are defined and managed
AASB-S2-22Scenario Analysis for Climate Resilience3 targets
→NIST-CSF-PR.DS-10The confidentiality, integrity, and availability of data-in-use are protected
→NIST-CSF-PR.IR-03Mechanisms are implemented to achieve resilience requirements in normal and adverse situations
→NIST-CSF-PR.IR-04Adequate resource capacity to ensure availability is maintained
AASB-S2-9eClimate Resilience3 targets
→NIST-CSF-PR.DS-10The confidentiality, integrity, and availability of data-in-use are protected
→NIST-CSF-PR.IR-03Mechanisms are implemented to achieve resilience requirements in normal and adverse situations
→NIST-CSF-PR.IR-04Adequate resource capacity to ensure availability is maintained
TNFD-STR-CResilience of Strategy3 targets
→NIST-CSF-PR.DS-10The confidentiality, integrity, and availability of data-in-use are protected
→NIST-CSF-PR.IR-03Mechanisms are implemented to achieve resilience requirements in normal and adverse situations
→NIST-CSF-PR.IR-04Adequate resource capacity to ensure availability is maintained

Governance(8 mappings)

AASB-S2-6bManagement's Role in Governance3 targets
→NIST-CSF-GV.RM-03Cybersecurity risk management activities and outcomes are included in enterprise risk
→NIST-CSF-GV.RM-04Strategic direction for cybersecurity risk management is established
→NIST-CSF-GV.SC-01Cybersecurity supply chain risk management program is established
IM8-GOV.2Roles and Responsibilities2 targets
→NIST-CSF-DE.AE-08Incidents are declared when adverse events meet defined criteria
→NIST-CSF-PR.AA-05Access permissions, entitlements, and authorizations are defined and managed
IM8-GOV.4ICT Security Risk Management3 targets
→NIST-CSF-GV.RM-03Cybersecurity risk management activities and outcomes are included in enterprise risk
→NIST-CSF-GV.RM-04Strategic direction for cybersecurity risk management is established
→NIST-CSF-GV.SC-01Cybersecurity supply chain risk management program is established

Risk Management(1 mappings)

CDP-RM-1Risk Identification Process
→NIST-CSF-GV.RM-07Opportunities for improvements are identified from risk assessments

+16 more mappings

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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 NIST Cybersecurity Framework 2.0 comparisons

NIST SP 800-82 Rev 3 — Guide to OT Security vs NIST Cybersecurity Framework 2.022 mappingsTISAX — Trusted Information Security Assessment Exchange vs NIST Cybersecurity Framework 2.021 mappingsCSA CCM v4 vs NIST Cybersecurity Framework 2.021 mappingsHKMA Cyber Resilience Assessment Framework (C-RAF) vs NIST Cybersecurity Framework 2.020 mappingsISO 27001:2022 vs NIST Cybersecurity Framework 2.020 mappingsSouth Korea Cloud Security Assurance Program (CSAP) vs NIST Cybersecurity Framework 2.020 mappingsBermuda Monetary Authority (BMA) Cyber Risk Management Code of Conduct vs NIST Cybersecurity Framework 2.019 mappingsFAA Cybersecurity Framework for Aviation vs NIST Cybersecurity Framework 2.019 mappings

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What are the key differences between AASB S2 Climate-related Disclosures and NIST Cybersecurity Framework 2.0?

AASB S2 Climate-related Disclosures has 39 controls across its framework, while NIST Cybersecurity Framework 2.0 covers 103 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 NIST Cybersecurity Framework 2.0 equivalent.

How many controls map between AASB S2 Climate-related Disclosures and NIST Cybersecurity Framework 2.0?

Of 39 total AASB S2 Climate-related Disclosures controls, 13 map directly to NIST Cybersecurity Framework 2.0 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 NIST Cybersecurity Framework 2.0?

26 AASB S2 Climate-related Disclosures controls have no direct equivalent in NIST Cybersecurity Framework 2.0. 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 NIST Cybersecurity Framework 2.0?

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.

Related Resources

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

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