Cross-Framework Mapping

SASB Standards (ISSB Integrated)vsOECD AI Principles

Name: SASB Standards (ISSB Integrated) to OECD AI Principles Control Mapping Dataset
Creator: TheArtOfService

See exactly how SASB Standards (ISSB Integrated) controls map to OECD AI Principles. Pre-computed mappings, identified gaps, and coverage analysis.

Controls Mapped

Gaps Found

26%

Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SASB Standards (ISSB Integrated) maps to OECD AI Principles with 26% coverage across 12 directly mapped controls. Analysis of 46 SASB Standards (ISSB Integrated) controls identifies 34 compliance gaps — primarily concentrated in Climate (IFRS S2).

Source: TheArtOfService Knowledge Graph | 46 controls analysed | 716 frameworks | 430K+ cross-framework mappings

Control Mappings

Showing 18 of 18 mapped controls across 4 domains. Sign up to explore all 430K+ mappings across 716 frameworks.

Business Model and Innovation(3 mappings)

SASB-BMI-1Product Design and Lifecycle Management

→OECD-AI-1.1Inclusive Growth, Sustainable Development, and Well-Being

SASB-BMI-2Business Model Resilience

→OECD-AI-21AI system robustness and resilience

SASB-BMI-3Supply Chain Management

→OECD-AI-1.1Inclusive Growth, Sustainable Development, and Well-Being

ISSB Integration (IFRS S1/S2)(1 mappings)

SASB-ISSB-S1IFRS S1 General Sustainability Disclosure

→OECD-AI-1.1Inclusive Growth, Sustainable Development, and Well-Being

Leadership and Governance(10 mappings)

SASB-LG-1Business Ethics

→OECD-AI-19Regulatory compliance for AI

SASB-LG-2Systemic Risk Management3 targets

→OECD-AI-02AI system categorization by risk level

→OECD-AI-03Bias detection and mitigation

→OECD-AI-04AI model validation and testing

SASB-LG-3Critical Incident Risk Management3 targets

→OECD-AI-02AI system categorization by risk level

→OECD-AI-03Bias detection and mitigation

→OECD-AI-04AI model validation and testing

SASB-LG-5Systemic Risk Management3 targets

→OECD-AI-02AI system categorization by risk level

→OECD-AI-03Bias detection and mitigation

→OECD-AI-04AI model validation and testing

Social Capital(4 mappings)

SASB-SC-1Customer Privacy and Data Security

→OECD-AI-14Privacy protection in AI training data

SASB-SOC-1Human Rights and Community Relations

→OECD-AI-1.2Human-Centred Values and Fairness

SASB-SOC-2Customer Privacy

→OECD-AI-14Privacy protection in AI training data

SASB-SOC-7Selling Practices and Product Labeling

→OECD-AI-02AI system categorization by risk level

Related Comparisons

Other SASB Standards (ISSB Integrated) comparisons

Other OECD AI Principles comparisons

ASEAN Guide on AI Governance and Ethics vs OECD AI Principles13 mappings Canada Artificial Intelligence and Data Act (AIDA) vs OECD AI Principles11 mappings NIST AI Risk Management Framework (AI RMF 1.0) vs OECD AI Principles10 mappings NIST AI 600-1: Generative AI Profile vs OECD AI Principles10 mappings Japan AI Guidelines vs OECD AI Principles10 mappings IEEE 7000 vs OECD AI Principles10 mappings Singapore AI Governance Framework vs OECD AI Principles10 mappings UK AI Regulation Framework vs OECD AI Principles10 mappings

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What are the key differences between SASB Standards (ISSB Integrated) and OECD AI Principles?

SASB Standards (ISSB Integrated) has 46 controls across its framework, while OECD AI Principles covers 46 controls. Direct mapping analysis identifies 12 overlapping controls (26% coverage). The frameworks diverge most significantly in Climate (IFRS S2), where 8 SASB Standards (ISSB Integrated) controls have no direct OECD AI Principles equivalent.

How many controls map between SASB Standards (ISSB Integrated) and OECD AI Principles?

Of 46 total SASB Standards (ISSB Integrated) controls, 12 map directly to OECD AI Principles controls — representing 26% coverage. The remaining 34 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 OECD AI Principles?

34 SASB Standards (ISSB Integrated) controls have no direct equivalent in OECD AI Principles. The highest concentration of gaps is in Climate (IFRS S2) 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 OECD AI Principles?

The domain with the highest gap count is Climate (IFRS S2) (8 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

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.