SASB Standards (ISSB Integrated)vsIRM Enterprise Risk Management Framework (Institute of Risk Management)
See exactly how SASB Standards (ISSB Integrated) controls map to IRM Enterprise Risk Management Framework (Institute of Risk Management). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SASB Standards (ISSB Integrated) maps to IRM Enterprise Risk Management Framework (Institute of Risk Management) with 20% coverage across 9 directly mapped controls. Analysis of 46 SASB Standards (ISSB Integrated) controls identifies 37 compliance gaps — primarily concentrated in Social Capital.
Source: TheArtOfService Knowledge Graph | 46 controls analysed | 715 frameworks | 414K+ cross-framework mappings
Control Mappings
Showing 14 of 14 mapped controls across 5 domains. Sign up to explore all 414K+ mappings across 715 frameworks.
Business Model and Innovation(4 mappings)
Human Capital(1 mappings)
ISSB Integration (IFRS S1/S2)(2 mappings)
Leadership and Governance(6 mappings)
Social Capital(1 mappings)
Related Comparisons
Other SASB Standards (ISSB Integrated) comparisons
Other IRM Enterprise Risk Management Framework (Institute of Risk Management) comparisons
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What are the key differences between SASB Standards (ISSB Integrated) and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
SASB Standards (ISSB Integrated) has 46 controls across its framework, while IRM Enterprise Risk Management Framework (Institute of Risk Management) covers 36 controls. Direct mapping analysis identifies 9 overlapping controls (20% coverage). The frameworks diverge most significantly in Social Capital, where 9 SASB Standards (ISSB Integrated) controls have no direct IRM Enterprise Risk Management Framework (Institute of Risk Management) equivalent.
How many controls map between SASB Standards (ISSB Integrated) and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
Of 46 total SASB Standards (ISSB Integrated) controls, 9 map directly to IRM Enterprise Risk Management Framework (Institute of Risk Management) controls — representing 20% coverage. The remaining 37 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
37 SASB Standards (ISSB Integrated) controls have no direct equivalent in IRM Enterprise Risk Management Framework (Institute of Risk Management). The highest concentration of gaps is in Social Capital with 9 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
The domain with the highest gap count is Social Capital (9 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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