Cross-Framework Mapping

SASB Standards (ISSB Integrated)vsEU SFDR (Sustainable Finance Disclosure Regulation)

See exactly how SASB Standards (ISSB Integrated) controls map to EU SFDR (Sustainable Finance Disclosure Regulation). Pre-computed mappings, identified gaps, and coverage analysis.

13
Controls Mapped
12
Gaps Found
20%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SASB Standards (ISSB Integrated) maps to EU SFDR (Sustainable Finance Disclosure Regulation) 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 13 of 13 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Business Model and Innovation(9 mappings)

SASB-BMI-1Product Design and Lifecycle Management3 targets
SFDR-ART3Sustainability Risk Policies
SFDR-ART4Principal Adverse Impacts Statement
SFDR-ART5Remuneration Policies
SASB-BMI-3Supply Chain Management3 targets
SFDR-ART3Sustainability Risk Policies
SFDR-ART4Principal Adverse Impacts Statement
SFDR-ART5Remuneration Policies
SASB-BMI-5Physical Impacts of Climate Change3 targets
SFDR-PAI-1GHG Emissions (Scope 1, 2, 3 and Total)
SFDR-PAI-2Carbon Footprint
SFDR-PAI-8Emissions to Water

ISSB Integration (IFRS S1/S2)(3 mappings)

SASB-ISSB-S1IFRS S1 General Sustainability Disclosure3 targets
SFDR-ART3Sustainability Risk Policies
SFDR-ART4Principal Adverse Impacts Statement
SFDR-ART5Remuneration Policies

Leadership and Governance(1 mappings)

SASB-LG-1Business Ethics
SFDR-PAI-11UNGC/OECD Compliance Monitoring Processes

Related Comparisons

Other SASB Standards (ISSB Integrated) comparisons

Other EU SFDR (Sustainable Finance Disclosure Regulation) comparisons

Stop Paying Consultants to Read Spreadsheets

AI-powered compliance intelligence across 693 frameworks — at a fraction of consulting costs.

$0/forever

Free

  • 693 framework browser
  • Cross-framework mappings (819K+)
  • 824 compliance assessments
  • 3 AI queries & searches per day
Get Started Free
Recommended
$49/month

Professional

  • Unlimited AI Compliance Advisory
  • Unlimited full-text search
  • Framework self-assessment
  • PDF, Excel & CSV exports
Start 7-Day Free Trial →

What are the key differences between SASB Standards (ISSB Integrated) and EU SFDR (Sustainable Finance Disclosure Regulation)?

SASB Standards (ISSB Integrated) has 25 controls across its framework, while EU SFDR (Sustainable Finance Disclosure Regulation) covers 26 controls. Direct mapping analysis identifies 5 overlapping controls (20% coverage). The frameworks diverge most significantly in Social Capital, where 10 SASB Standards (ISSB Integrated) controls have no direct EU SFDR (Sustainable Finance Disclosure Regulation) equivalent.

How many controls map between SASB Standards (ISSB Integrated) and EU SFDR (Sustainable Finance Disclosure Regulation)?

Of 25 total SASB Standards (ISSB Integrated) controls, 5 map directly to EU SFDR (Sustainable Finance Disclosure Regulation) 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 EU SFDR (Sustainable Finance Disclosure Regulation)?

20 SASB Standards (ISSB Integrated) controls have no direct equivalent in EU SFDR (Sustainable Finance Disclosure Regulation). The highest concentration of gaps is in Social Capital with 10 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 EU SFDR (Sustainable Finance Disclosure Regulation)?

The domain with the highest gap count is Social Capital (10 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.