SASB Standards (ISSB Integrated)vsCOSO Internal Control — Integrated Framework (2013)
See exactly how SASB Standards (ISSB Integrated) controls map to COSO Internal Control — Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SASB Standards (ISSB Integrated) maps to COSO Internal Control — Integrated Framework (2013) with 20% coverage across 5 directly mapped controls. Analysis of 25 SASB Standards (ISSB Integrated) controls identifies 20 compliance gaps — primarily concentrated in Social Capital.
Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 8 of 8 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Business Model and Innovation(1 mappings)
ISSB Integration (IFRS S1/S2)(4 mappings)
Social Capital(3 mappings)
Related Comparisons
Other SASB Standards (ISSB Integrated) comparisons
Other COSO Internal Control — Integrated Framework (2013) comparisons
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What are the key differences between SASB Standards (ISSB Integrated) and COSO Internal Control — Integrated Framework (2013)?
SASB Standards (ISSB Integrated) has 25 controls across its framework, while COSO Internal Control — Integrated Framework (2013) covers 31 controls. Direct mapping analysis identifies 5 overlapping controls (20% coverage). The frameworks diverge most significantly in Social Capital, where 8 SASB Standards (ISSB Integrated) controls have no direct COSO Internal Control — Integrated Framework (2013) equivalent.
How many controls map between SASB Standards (ISSB Integrated) and COSO Internal Control — Integrated Framework (2013)?
Of 25 total SASB Standards (ISSB Integrated) controls, 5 map directly to COSO Internal Control — Integrated Framework (2013) controls — representing 20% coverage. The remaining 20 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping SASB Standards (ISSB Integrated) to COSO Internal Control — Integrated Framework (2013)?
20 SASB Standards (ISSB Integrated) controls have no direct equivalent in COSO Internal Control — Integrated Framework (2013). The highest concentration of gaps is in Social Capital 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 SASB Standards (ISSB Integrated) and COSO Internal Control — Integrated Framework (2013)?
The domain with the highest gap count is Social Capital (8 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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