Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsTCFD Recommendations

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

19
Controls Mapped
32
Gaps Found
37%
Coverage

Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to TCFD Recommendations with 37% coverage across 19 directly mapped controls. Analysis of 51 AASB S2 Climate-related Disclosures controls identifies 32 compliance gaps, primarily concentrated in AASB S2: General Requirements (Appendix D).

Source: TheArtOfService Knowledge Graph | 51 controls analysed | 692 frameworks | 306K+ cross-framework mappings

Control Mappings

Showing 19 of 19 mapped controls across 4 domains. Sign up to explore all 306K+ mappings across 692 frameworks.

AASB S2: General Requirements (Appendix D)(7 mappings)

AASB-S2-D21Connected Information
TCFD-IMP-004Connectivity with Financial Statements
AASB-S2-D23Consistency of Data and Assumptions with the Financial Statements
TCFD-IMP-005Internal Controls Over Climate Disclosures
AASB-S2-D50Disclosure of Entity Developed Metrics
TCFD-MT-AMetrics Used to Assess Climate-Related Risks and Opportunities
AASB-S2-D63Information Included by Cross Reference
TCFD-IMP-001Disclosure Location and Reporting Cadence
AASB-S2-D66Change in Reporting Period End
TCFD-IMP-001Disclosure Location and Reporting Cadence
AASB-S2-D68Events After the Reporting Period
TCFD-IMP-001Disclosure Location and Reporting Cadence
AASB-S2-D78Identification of Amounts Subject to High Measurement Uncertainty
TCFD-IMP-005Internal Controls Over Climate Disclosures

Strategy(8 mappings)

AASB-S2-P10Identification and Description of Climate Risks and Opportunities
TCFD-STR-AClimate-Related Risks and Opportunities Identified Over Short, Medium, and Long Term
AASB-S2-P14Effects on Strategy and Decision Making Including Transition Plan
TCFD-STR-BImpact of Climate Risks and Opportunities on Business, Strategy, and Financial Planning
AASB-S2-P15Effects on Financial Position, Performance and Cash Flows
TCFD-IMP-004Connectivity with Financial Statements
AASB-S2-P16Quantitative and Qualitative Financial Effect Information
TCFD-IMP-004Connectivity with Financial Statements
AASB-S2-P18Basis for Anticipated Financial Effect Disclosures
TCFD-IMP-003Scenario Analysis Capability and Data
AASB-S2-P21Explanation When Quantitative Financial Effects Are Not Provided
TCFD-IMP-004Connectivity with Financial Statements
AASB-S2-P22Climate Resilience and Scenario Analysis
TCFD-STR-CResilience of Strategy Under Different Climate Scenarios
AASB-S2-P9Strategy Disclosure Objectives
TCFD-STR-BImpact of Climate Risks and Opportunities on Business, Strategy, and Financial Planning

Metrics and Targets(3 mappings)

AASB-S2-P33Climate Related Targets
TCFD-MT-CTargets and Performance Against Targets
AASB-S2-P34Target Setting and Review Approach
TCFD-MT-CTargets and Performance Against Targets
AASB-S2-P36Greenhouse Gas Emissions Targets
TCFD-MT-BScope 1, 2, and 3 Greenhouse Gas Emissions Disclosure

Governance(1 mappings)

AASB-S2-P6Governance Body and Management Role Disclosure
TCFDREC-1Governance - Board Oversight, Management Role
Coverage crosswalk

A AASB S2 Climate-related Disclosures to TCFD Recommendations crosswalk, built to order

The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which TCFD Recommendations controls your existing AASB S2 Climate-related Disclosures work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.

AASB S2 Climate-related Disclosures into TCFD Recommendations
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

TCFD Recommendations into AASB S2 Climate-related Disclosures
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

AASB S2 Climate-related Disclosures to TCFD Recommendations (built to order)
$299
per framework pair, one time
  • Every evidenced control, with the reasoning behind it
  • Every gap, with what it requires
  • Its level of review stated plainly, not a bare number

Why this page shows two different percentages. The 37% in the header counts how many AASB S2 Climate-related Disclosures controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many TCFD Recommendations controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.

A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.

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What are the key differences between AASB S2 Climate-related Disclosures and TCFD Recommendations?

AASB S2 Climate-related Disclosures has 51 controls across its framework, while TCFD Recommendations covers 20 controls. Direct mapping analysis identifies 19 overlapping controls (37% coverage). The frameworks diverge most significantly in AASB S2: General Requirements (Appendix D), where 20 AASB S2 Climate-related Disclosures controls have no direct TCFD Recommendations equivalent.

How many controls map between AASB S2 Climate-related Disclosures and TCFD Recommendations?

Of 51 total AASB S2 Climate-related Disclosures controls, 19 map directly to TCFD Recommendations controls, representing 37% coverage. The remaining 32 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 TCFD Recommendations?

32 AASB S2 Climate-related Disclosures controls have no direct equivalent in TCFD Recommendations. The highest concentration of gaps is in AASB S2: General Requirements (Appendix D) with 20 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 TCFD Recommendations?

The domain with the highest gap count is AASB S2: General Requirements (Appendix D) (20 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.