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Cross-Framework Mapping

ISO 26000:2010vsOECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)

See exactly how ISO 26000:2010 controls map to OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update). Pre-computed mappings, identified gaps, and coverage analysis.

17
Controls Mapped
18
Gaps Found
20%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

ISO 26000:2010 maps to OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) with 20% coverage across 7 directly mapped controls. Analysis of 35 ISO 26000:2010 controls identifies 28 compliance gaps — primarily concentrated in Clause 4: Principles of Social Responsibility.

Source: TheArtOfService Knowledge Graph | 35 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 17 of 17 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Clause 6: Core Subject — Human Rights (6.3)(9 mappings)

ISO-26000-6.3.1Due diligence3 targets
→GP-2Respect for International Standards
→GP-5Due Diligence
→OECD-MNE-V.1Labour Rights
ISO-26000-6.3.2Human rights risk situations3 targets
→GP-2Respect for International Standards
→GP-5Due Diligence
→OECD-MNE-V.1Labour Rights
ISO-26000-6.3.3Avoidance of complicity3 targets
→GP-2Respect for International Standards
→GP-5Due Diligence
→OECD-MNE-V.1Labour Rights

Clause 6: Core Subject — The Environment (6.5)(7 mappings)

ISO-26000-6.5.1Prevention of pollution3 targets
→OECD-MNE-III.2Sustainability Reporting
→OECD-MNE-VI.1Environmental Management
→OECD-MNE-VI.2Climate and Biodiversity
ISO-26000-6.5.3Climate change mitigation and adaptation
→OECD-MNE-VI.2Climate and Biodiversity
ISO-26000-6.5.4Protection of the environment and biodiversity3 targets
→OECD-MNE-III.2Sustainability Reporting
→OECD-MNE-VI.1Environmental Management
→OECD-MNE-VI.2Climate and Biodiversity

Clause 6: Core Subjects — Fair Operating Practices, Consumer Issues, Community Involvement (6.6-6.8)(1 mappings)

ISO-26000-6.6Fair operating practices
→OECD-MNE-VI.2Climate and Biodiversity

Related Comparisons

Other ISO 26000:2010 comparisons

ISO 26000:2010 vs SASB Standards (ISSB Integrated)8 mappingsISO 26000:2010 vs SASB Standards8 mappingsISO 26000:2010 vs ICMM Mining Principles (2024 Update)7 mappingsISO 26000:2010 vs UNESCO Recommendation on the Ethics of AI6 mappingsISO 26000:2010 vs TNFD Recommendations6 mappingsISO 26000:2010 vs ISO 20400:2017 — Sustainable Procurement6 mappingsISO 26000:2010 vs EU Taxonomy Regulation6 mappingsISO 26000:2010 vs DFARS 252.204-7012 — Safeguarding Covered Defense Information5 mappings

Other OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) comparisons

OECD AI Principles (2024 Update) vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsTNFD Recommendations vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsISO 20400:2017 — Sustainable Procurement vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsICMM Mining Principles (2024 Update) vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsEU Taxonomy Regulation vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsUNESCO Recommendation on the Ethics of AI vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsSASB Standards (ISSB Integrated) vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsSASB Standards vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappings

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What are the key differences between ISO 26000:2010 and OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

ISO 26000:2010 has 35 controls across its framework, while OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) covers 21 controls. Direct mapping analysis identifies 7 overlapping controls (20% coverage). The frameworks diverge most significantly in Clause 4: Principles of Social Responsibility, where 8 ISO 26000:2010 controls have no direct OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) equivalent.

How many controls map between ISO 26000:2010 and OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

Of 35 total ISO 26000:2010 controls, 7 map directly to OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls — representing 20% coverage. The remaining 28 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

28 ISO 26000:2010 controls have no direct equivalent in OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update). 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

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.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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