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Cross-Framework Mapping

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)vsSASB Standards (ISSB Integrated)

See exactly how OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls map to SASB Standards (ISSB Integrated). Pre-computed mappings, identified gaps, and coverage analysis.

13
Controls Mapped
8
Gaps Found
29%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) maps to SASB Standards (ISSB Integrated) with 29% coverage across 6 directly mapped controls. Analysis of 21 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls identifies 15 compliance gaps — primarily concentrated in General Policies.

Source: TheArtOfService Knowledge Graph | 21 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 13 of 13 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

General Policies(2 mappings)

GP-2Respect for International Standards
→SASB-SOC-1Human Rights and Community Relations
GP-5Due Diligence
→SASB-SOC-1Human Rights and Community Relations

Chapter III - Disclosure(3 mappings)

OECD-MNE-III.2Sustainability Reporting3 targets
→SASB-BMI-1Product Design and Lifecycle Management
→SASB-BMI-3Supply Chain Management
→SASB-ISSB-S1IFRS S1 General Sustainability Disclosure

Chapter V - Employment and Industrial Relations(1 mappings)

OECD-MNE-V.1Labour Rights
→SASB-SOC-1Human Rights and Community Relations

Chapter VI - Environment(7 mappings)

OECD-MNE-VI.1Environmental Management3 targets
→SASB-BMI-1Product Design and Lifecycle Management
→SASB-BMI-3Supply Chain Management
→SASB-ISSB-S1IFRS S1 General Sustainability Disclosure
OECD-MNE-VI.2Climate and Biodiversity4 targets
→SASB-BMI-1Product Design and Lifecycle Management
→SASB-BMI-3Supply Chain Management
→SASB-BMI-5Physical Impacts of Climate Change
→SASB-ISSB-S1IFRS S1 General Sustainability Disclosure

Related Comparisons

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Other SASB Standards (ISSB Integrated) comparisons

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What are the key differences between OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) and SASB Standards (ISSB Integrated)?

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) has 21 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 6 overlapping controls (29% coverage). The frameworks diverge most significantly in General Policies, where 5 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls have no direct SASB Standards (ISSB Integrated) equivalent.

How many controls map between OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) and SASB Standards (ISSB Integrated)?

Of 21 total OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls, 6 map directly to SASB Standards (ISSB Integrated) controls — representing 29% coverage. The remaining 15 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) to SASB Standards (ISSB Integrated)?

15 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) controls have no direct equivalent in SASB Standards (ISSB Integrated). The highest concentration of gaps is in General Policies with 5 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) and SASB Standards (ISSB Integrated)?

The domain with the highest gap count is General Policies (5 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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