TheArtOfService
Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsSSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)

See exactly how AASB S2 Climate-related Disclosures controls map to SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

2
Controls Mapped
37
Gaps Found
5%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) with 5% coverage across 2 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 37 compliance gaps — primarily concentrated in Risk Management.

Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 2 of 2 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Strategy(1 mappings)

AASB-S2-10Risk Classification and Timeframes
→RM-3Monitoring of Controls

Governance(1 mappings)

IM8-GOV.2Roles and Responsibilities
→RM-3Monitoring of Controls

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 SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) comparisons

SSAE 18 — Attestation Standards (SOC Reporting) vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)8 mappingsUS ITAR and EAR — Export Control and Data Security vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsCISA ICS-CERT Advisories and Industrial Control Systems Security Guidelines vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsTISAX — Trusted Information Security Assessment Exchange vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsNIST SP 800-82 Rev 3 — Guide to OT Security vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsUK Gambling Commission — Cyber Resilience Requirements vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsSOC 2 vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)6 mappingsNotifiable Data Breaches Scheme (Australia) vs SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)5 mappings

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What are the key differences between AASB S2 Climate-related Disclosures and SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)?

AASB S2 Climate-related Disclosures has 39 controls across its framework, while SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) covers 27 controls. Direct mapping analysis identifies 2 overlapping controls (5% coverage). The frameworks diverge most significantly in Risk Management, where 16 AASB S2 Climate-related Disclosures controls have no direct SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) equivalent.

How many controls map between AASB S2 Climate-related Disclosures and SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)?

Of 39 total AASB S2 Climate-related Disclosures controls, 2 map directly to SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) controls — representing 5% coverage. The remaining 37 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 SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)?

37 AASB S2 Climate-related Disclosures controls have no direct equivalent in SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR). The highest concentration of gaps is in Risk Management with 16 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 SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)?

The domain with the highest gap count is Risk Management (16 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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