AASB S2 Climate-related DisclosuresvsOwn Risk and Solvency Assessment (ORSA) — NAIC Model Act
See exactly how AASB S2 Climate-related Disclosures controls map to Own Risk and Solvency Assessment (ORSA) — NAIC Model Act. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to Own Risk and Solvency Assessment (ORSA) — NAIC Model Act with 21% coverage across 8 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 31 compliance gaps — primarily concentrated in Strategy.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 19 of 19 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Governance(4 mappings)
Risk Management(15 mappings)
Related Comparisons
Other AASB S2 Climate-related Disclosures comparisons
Other Own Risk and Solvency Assessment (ORSA) — NAIC Model Act comparisons
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What are the key differences between AASB S2 Climate-related Disclosures and Own Risk and Solvency Assessment (ORSA) — NAIC Model Act?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while Own Risk and Solvency Assessment (ORSA) — NAIC Model Act covers 11 controls. Direct mapping analysis identifies 8 overlapping controls (21% coverage). The frameworks diverge most significantly in Strategy, where 13 AASB S2 Climate-related Disclosures controls have no direct Own Risk and Solvency Assessment (ORSA) — NAIC Model Act equivalent.
How many controls map between AASB S2 Climate-related Disclosures and Own Risk and Solvency Assessment (ORSA) — NAIC Model Act?
Of 39 total AASB S2 Climate-related Disclosures controls, 8 map directly to Own Risk and Solvency Assessment (ORSA) — NAIC Model Act controls — representing 21% coverage. The remaining 31 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 Own Risk and Solvency Assessment (ORSA) — NAIC Model Act?
31 AASB S2 Climate-related Disclosures controls have no direct equivalent in Own Risk and Solvency Assessment (ORSA) — NAIC Model Act. The highest concentration of gaps is in Strategy 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 Own Risk and Solvency Assessment (ORSA) — NAIC Model Act?
The domain with the highest gap count is Strategy (13 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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