ISSB StandardsvsCSRD
See exactly how ISSB Standards controls map to CSRD. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
ISSB Standards maps to CSRD with 36% coverage across 5 directly mapped controls. Analysis of 14 ISSB Standards controls identifies 9 compliance gaps — primarily concentrated in ISSB Standards: 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.
ISSB Standards: Environmental Policy & Planning(4 mappings)
ISSB Standards: Operational Controls(7 mappings)
Related Comparisons
Other ISSB Standards comparisons
Other CSRD comparisons
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What are the key differences between ISSB Standards and CSRD?
ISSB Standards has 14 controls across its framework, while CSRD covers 14 controls. Direct mapping analysis identifies 5 overlapping controls (36% coverage). The frameworks diverge most significantly in ISSB Standards: Performance Evaluation, where 4 ISSB Standards controls have no direct CSRD equivalent.
How many controls map between ISSB Standards and CSRD?
Of 14 total ISSB Standards controls, 5 map directly to CSRD 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 ISSB Standards to CSRD?
9 ISSB Standards controls have no direct equivalent in CSRD. The highest concentration of gaps is in ISSB Standards: 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 ISSB Standards and CSRD?
The domain with the highest gap count is ISSB Standards: Performance Evaluation (4 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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.