CSRDvsISSB Standards
See exactly how CSRD controls map to ISSB Standards. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
CSRD maps to ISSB Standards with 36% coverage across 5 directly mapped controls. Analysis of 14 CSRD controls identifies 9 compliance gaps — primarily concentrated in CSRD: Performance Evaluation.
Source: TheArtOfService Knowledge Graph | 14 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 11 of 11 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
CSRD: Environmental Policy & Planning(4 mappings)
CSRD: Operational Controls(7 mappings)
Related Comparisons
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What are the key differences between CSRD and ISSB Standards?
CSRD has 14 controls across its framework, while ISSB Standards covers 14 controls. Direct mapping analysis identifies 5 overlapping controls (36% coverage). The frameworks diverge most significantly in CSRD: Performance Evaluation, where 4 CSRD controls have no direct ISSB Standards equivalent.
How many controls map between CSRD and ISSB Standards?
Of 14 total CSRD controls, 5 map directly to ISSB Standards controls — representing 36% coverage. The remaining 9 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping CSRD to ISSB Standards?
9 CSRD controls have no direct equivalent in ISSB Standards. The highest concentration of gaps is in CSRD: Performance Evaluation with 4 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 CSRD and ISSB Standards?
The domain with the highest gap count is CSRD: Performance Evaluation (4 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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