Cross-Framework Mapping

SASB Standards (ISSB Integrated)vsEU Taxonomy Regulation

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

22
Controls Mapped
3
Gaps Found
44%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SASB Standards (ISSB Integrated) maps to EU Taxonomy Regulation with 44% coverage across 11 directly mapped controls. Analysis of 25 SASB Standards (ISSB Integrated) controls identifies 14 compliance gaps — primarily concentrated in Social Capital.

Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 20 of 22 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Business Model and Innovation(11 mappings)

SASB-BMI-1Product Design and Lifecycle Management3 targets
EUTAX-OBJ-03Water and Marine Resources
EUTAX-OBJ-04Circular Economy
EUTAX-OBJ-05Pollution Prevention
SASB-BMI-2Business Model Resilience2 targets
EUTAX-DNSH-6DNSH to Biodiversity and Ecosystems
EUTAX-OBJ-02Climate Change Adaptation
SASB-BMI-3Supply Chain Management3 targets
EUTAX-OBJ-03Water and Marine Resources
EUTAX-OBJ-04Circular Economy
EUTAX-OBJ-05Pollution Prevention
SASB-BMI-5Physical Impacts of Climate Change3 targets
EUTAX-OBJ-01Climate Change Mitigation
EUTAX-OBJ-02Climate Change Adaptation
EUTAX-OBJ-5Pollution Prevention and Control

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

SASB-ISSB-S1IFRS S1 General Sustainability Disclosure3 targets
EUTAX-OBJ-03Water and Marine Resources
EUTAX-OBJ-04Circular Economy
EUTAX-OBJ-05Pollution Prevention

Leadership and Governance(3 mappings)

SASB-LG-2Systemic Risk Management
Art. 15Cybersecurity Requirements
SASB-LG-3Critical Incident Risk Management
Art. 15Cybersecurity Requirements
SASB-LG-5Systemic Risk Management
Art. 15Cybersecurity Requirements

Social Capital(3 mappings)

SASB-SC-1Customer Privacy and Data Security
Art. 12Data Ownership
SASB-SOC-1Human Rights and Community Relations2 targets
EUTAX-AC-3Minimum Social Safeguards
EUTAX-DNSH-02Minimum Social Safeguards

+2 more mappings

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What are the key differences between SASB Standards (ISSB Integrated) and EU Taxonomy Regulation?

SASB Standards (ISSB Integrated) has 25 controls across its framework, while EU Taxonomy Regulation covers 40 controls. Direct mapping analysis identifies 11 overlapping controls (44% coverage). The frameworks diverge most significantly in Social Capital, where 7 SASB Standards (ISSB Integrated) controls have no direct EU Taxonomy Regulation equivalent.

How many controls map between SASB Standards (ISSB Integrated) and EU Taxonomy Regulation?

Of 25 total SASB Standards (ISSB Integrated) controls, 11 map directly to EU Taxonomy Regulation controls — representing 44% coverage. The remaining 14 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 Taxonomy Regulation?

14 SASB Standards (ISSB Integrated) controls have no direct equivalent in EU Taxonomy Regulation. The highest concentration of gaps is in Social Capital with 7 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 Taxonomy Regulation?

The domain with the highest gap count is Social Capital (7 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.