AASB S2 Climate-related DisclosuresvsSASB Standards (ISSB Integrated)
See exactly how AASB S2 Climate-related Disclosures controls map to SASB Standards (ISSB Integrated). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AASB S2 Climate-related Disclosures maps to SASB Standards (ISSB Integrated) with 23% coverage across 9 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 30 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 20 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Strategy(3 mappings)
Governance(7 mappings)
Risk Management(10 mappings)
Related Comparisons
Other AASB S2 Climate-related Disclosures comparisons
Other SASB Standards (ISSB Integrated) comparisons
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What are the key differences between AASB S2 Climate-related Disclosures and SASB Standards (ISSB Integrated)?
AASB S2 Climate-related Disclosures has 39 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 9 overlapping controls (23% coverage). The frameworks diverge most significantly in Risk Management, where 13 AASB S2 Climate-related Disclosures controls have no direct SASB Standards (ISSB Integrated) equivalent.
How many controls map between AASB S2 Climate-related Disclosures and SASB Standards (ISSB Integrated)?
Of 39 total AASB S2 Climate-related Disclosures controls, 9 map directly to SASB Standards (ISSB Integrated) controls — representing 23% coverage. The remaining 30 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 SASB Standards (ISSB Integrated)?
30 AASB S2 Climate-related Disclosures controls have no direct equivalent in SASB Standards (ISSB Integrated). 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 SASB Standards (ISSB Integrated)?
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
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