Cross-Framework Mapping

ISO 26000:2010vsISSB Standards

See exactly how ISO 26000:2010 controls map to ISSB Standards. Pre-computed mappings, identified gaps, and coverage analysis.

4
Controls Mapped
56
Gaps Found
3%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

ISO 26000:2010 maps to ISSB Standards with 3% coverage across 2 directly mapped controls. Analysis of 60 ISO 26000:2010 controls identifies 58 compliance gaps — primarily concentrated in Clause 4: Principles of Social Responsibility.

Source: TheArtOfService Knowledge Graph | 60 controls analysed | 718 frameworks | 330K+ cross-framework mappings

Control Mappings

Showing 4 of 4 mapped controls across 1 domains. Sign up to explore all 330K+ mappings across 718 frameworks.

Clause 6: Core Subject - The Environment (6.5)(4 mappings)

ISO-26000-6.5.1Prevention of pollution2 targets
ISSB-IFRS-S2-Climate-Governance-Strategy-Resilience-ScenarioAnalysis-TransitionPlan-ParisISSB IFRS S2 Climate-related Disclosures + Climate Governance + Strategy + Climate Resilience + Scenario Analysis + Transition Plan + Paris Agreement Alignment + Net Zero by 2050
ISSB-IFRS-S2-Metrics-Scope1-2-3-GHG-Emissions-PhysicalRisk-TransitionRisk-Opportunities-GHGProtocolISSB IFRS S2 Climate Metrics - Scope 1, 2, and 3 Greenhouse Gas (GHG) Emissions per GHG Protocol + Physical Risk Exposure + Transition Risk Exposure + Climate-Related Opportunities + Verification + Assurance
ISO-26000-6.5.4Protection of the environment and biodiversity2 targets
ISSB-IFRS-S2-Climate-Governance-Strategy-Resilience-ScenarioAnalysis-TransitionPlan-ParisISSB IFRS S2 Climate-related Disclosures + Climate Governance + Strategy + Climate Resilience + Scenario Analysis + Transition Plan + Paris Agreement Alignment + Net Zero by 2050
ISSB-IFRS-S2-Metrics-Scope1-2-3-GHG-Emissions-PhysicalRisk-TransitionRisk-Opportunities-GHGProtocolISSB IFRS S2 Climate Metrics - Scope 1, 2, and 3 Greenhouse Gas (GHG) Emissions per GHG Protocol + Physical Risk Exposure + Transition Risk Exposure + Climate-Related Opportunities + Verification + Assurance

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What are the key differences between ISO 26000:2010 and ISSB Standards?

ISO 26000:2010 has 60 controls across its framework, while ISSB Standards covers 9 controls. Direct mapping analysis identifies 2 overlapping controls (3% coverage). The frameworks diverge most significantly in Clause 4: Principles of Social Responsibility, where 8 ISO 26000:2010 controls have no direct ISSB Standards equivalent.

How many controls map between ISO 26000:2010 and ISSB Standards?

Of 60 total ISO 26000:2010 controls, 2 map directly to ISSB Standards controls — representing 3% coverage. The remaining 58 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping ISO 26000:2010 to ISSB Standards?

58 ISO 26000:2010 controls have no direct equivalent in ISSB Standards. The highest concentration of gaps is in Clause 4: Principles of Social Responsibility with 8 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 ISO 26000:2010 and ISSB Standards?

The domain with the highest gap count is Clause 4: Principles of Social Responsibility (8 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.