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Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsSEC Climate Disclosure Rule

See exactly how AASB S2 Climate-related Disclosures controls map to SEC Climate Disclosure Rule. Pre-computed mappings, identified gaps, and coverage analysis.

21
Controls Mapped
18
Gaps Found
28%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to SEC Climate Disclosure Rule 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 21 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Strategy(3 mappings)

AASB-S2-22Scenario Analysis for Climate Resilience
→SEC-CLIM-STR-6Scenario Analysis
AASB-S2-9eClimate Resilience
→SEC-CLIM-STR-6Scenario Analysis
TNFD-STR-CResilience of Strategy
→SEC-CLIM-STR-6Scenario Analysis

Governance(6 mappings)

AASB-S2-6bManagement's Role in Governance3 targets
→SEC-CLIM-RM-1Risk Identification and Assessment Process
→SEC-CLIM-RM-2Risk Management Integration
→SEC-CLIM-STR-5Transition Plan
IM8-GOV.4ICT Security Risk Management3 targets
→SEC-CLIM-RM-1Risk Identification and Assessment Process
→SEC-CLIM-RM-2Risk Management Integration
→SEC-CLIM-STR-5Transition Plan

Risk Management(11 mappings)

CDP-RM-1Risk Identification Process
→SEC-CLIM-RM-1Risk Identification and Assessment Process
CDP-RM-3Value Chain Risk Assessment
→SEC-CLIM-RM-1Risk Identification and Assessment Process
FAA-CS-3.1Data-Driven Risk Management3 targets
→SEC-CLIM-RM-1Risk Identification and Assessment Process
→SEC-CLIM-RM-2Risk Management Integration
→SEC-CLIM-STR-5Transition Plan
FAA-CS-3.2Supply Chain Risk Management3 targets
→SEC-CLIM-RM-1Risk Identification and Assessment Process
→SEC-CLIM-RM-2Risk Management Integration
→SEC-CLIM-STR-5Transition Plan
GAMP5-1.1Risk-Based Approach3 targets
→SEC-CLIM-RM-1Risk Identification and Assessment Process
→SEC-CLIM-RM-2Risk Management Integration
→SEC-CLIM-STR-5Transition Plan

+1 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 SEC Climate Disclosure Rule comparisons

IRM Enterprise Risk Management Framework (Institute of Risk Management) vs SEC Climate Disclosure Rule5 mappingsSASB Standards (ISSB Integrated) vs SEC Climate Disclosure Rule5 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs SEC Climate Disclosure Rule5 mappingsNotifiable Data Breaches Scheme (Australia) vs SEC Climate Disclosure Rule5 mappingsEU Digital Markets Act vs SEC Climate Disclosure Rule5 mappingsFTC Health Breach Notification Rule vs SEC Climate Disclosure Rule5 mappingsUK Product Security and Telecommunications Infrastructure Act (PSTI) vs SEC Climate Disclosure Rule5 mappingsEAR — Export Administration Regulations vs SEC Climate Disclosure Rule5 mappings

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What are the key differences between AASB S2 Climate-related Disclosures and SEC Climate Disclosure Rule?

AASB S2 Climate-related Disclosures has 39 controls across its framework, while SEC Climate Disclosure Rule covers 11 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 SEC Climate Disclosure Rule equivalent.

How many controls map between AASB S2 Climate-related Disclosures and SEC Climate Disclosure Rule?

Of 39 total AASB S2 Climate-related Disclosures controls, 11 map directly to SEC Climate Disclosure Rule 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 SEC Climate Disclosure Rule?

28 AASB S2 Climate-related Disclosures controls have no direct equivalent in SEC Climate Disclosure Rule. 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 SEC Climate Disclosure Rule?

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.

Related Resources

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

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