COSO ERMvsGerman Supply Chain Due Diligence Act (LkSG)
See exactly how COSO ERM controls map to German Supply Chain Due Diligence Act (LkSG). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
COSO ERM maps to German Supply Chain Due Diligence Act (LkSG) with 35% coverage across 7 directly mapped controls. Analysis of 20 COSO ERM controls identifies 13 compliance gaps — primarily concentrated in COSO ERM: Risk Framework & Governance.
Source: TheArtOfService Knowledge Graph | 20 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 10 of 10 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
COSO ERM: Risk Assessment(6 mappings)
COSO ERM: Risk Treatment(3 mappings)
COSO ERM: Risk Monitoring & Review(1 mappings)
Related Comparisons
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Other German Supply Chain Due Diligence Act (LkSG) comparisons
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What are the key differences between COSO ERM and German Supply Chain Due Diligence Act (LkSG)?
COSO ERM has 20 controls across its framework, while German Supply Chain Due Diligence Act (LkSG) covers 13 controls. Direct mapping analysis identifies 7 overlapping controls (35% coverage). The frameworks diverge most significantly in COSO ERM: Risk Framework & Governance, where 5 COSO ERM controls have no direct German Supply Chain Due Diligence Act (LkSG) equivalent.
How many controls map between COSO ERM and German Supply Chain Due Diligence Act (LkSG)?
Of 20 total COSO ERM controls, 7 map directly to German Supply Chain Due Diligence Act (LkSG) controls — representing 35% coverage. The remaining 13 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping COSO ERM to German Supply Chain Due Diligence Act (LkSG)?
13 COSO ERM controls have no direct equivalent in German Supply Chain Due Diligence Act (LkSG). The highest concentration of gaps is in COSO ERM: Risk Framework & Governance with 5 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 COSO ERM and German Supply Chain Due Diligence Act (LkSG)?
The domain with the highest gap count is COSO ERM: Risk Framework & Governance (5 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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