Cross-Framework Mapping

EU SFDR (Sustainable Finance Disclosure Regulation)vsSASB Standards (ISSB Integrated)

See exactly how EU SFDR (Sustainable Finance Disclosure Regulation) controls map to SASB Standards (ISSB Integrated). Pre-computed mappings, identified gaps, and coverage analysis.

13
Controls Mapped
13
Gaps Found
27%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

EU SFDR (Sustainable Finance Disclosure Regulation) maps to SASB Standards (ISSB Integrated) with 27% coverage across 7 directly mapped controls. Analysis of 26 EU SFDR (Sustainable Finance Disclosure Regulation) controls identifies 19 compliance gaps — primarily concentrated in PAI Indicators - Climate and Environment.

Source: TheArtOfService Knowledge Graph | 26 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 13 of 13 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Entity-Level Disclosures(9 mappings)

SFDR-ART3Sustainability Risk Policies3 targets
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-3Supply Chain Management
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure
SFDR-ART4Principal Adverse Impacts Statement3 targets
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-3Supply Chain Management
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure
SFDR-ART5Remuneration Policies3 targets
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-3Supply Chain Management
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure

PAI Indicators - Climate and Environment(3 mappings)

SFDR-PAI-1GHG Emissions (Scope 1, 2, 3 and Total)
SASB-BMI-5Physical Impacts of Climate Change
SFDR-PAI-2Carbon Footprint
SASB-BMI-5Physical Impacts of Climate Change
SFDR-PAI-8Emissions to Water
SASB-BMI-5Physical Impacts of Climate Change

PAI Indicators - Social and Governance(1 mappings)

SFDR-PAI-11UNGC/OECD Compliance Monitoring Processes
SASB-LG-1Business Ethics

Related Comparisons

Other EU SFDR (Sustainable Finance Disclosure Regulation) comparisons

Other SASB Standards (ISSB Integrated) comparisons

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What are the key differences between EU SFDR (Sustainable Finance Disclosure Regulation) and SASB Standards (ISSB Integrated)?

EU SFDR (Sustainable Finance Disclosure Regulation) has 26 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 7 overlapping controls (27% coverage). The frameworks diverge most significantly in PAI Indicators - Climate and Environment, where 6 EU SFDR (Sustainable Finance Disclosure Regulation) controls have no direct SASB Standards (ISSB Integrated) equivalent.

How many controls map between EU SFDR (Sustainable Finance Disclosure Regulation) and SASB Standards (ISSB Integrated)?

Of 26 total EU SFDR (Sustainable Finance Disclosure Regulation) controls, 7 map directly to SASB Standards (ISSB Integrated) controls — representing 27% coverage. The remaining 19 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping EU SFDR (Sustainable Finance Disclosure Regulation) to SASB Standards (ISSB Integrated)?

19 EU SFDR (Sustainable Finance Disclosure Regulation) controls have no direct equivalent in SASB Standards (ISSB Integrated). The highest concentration of gaps is in PAI Indicators - Climate and Environment with 6 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 EU SFDR (Sustainable Finance Disclosure Regulation) and SASB Standards (ISSB Integrated)?

The domain with the highest gap count is PAI Indicators - Climate and Environment (6 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.