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Cross-Framework Mapping

SASB Standards (ISSB Integrated)vsOECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)

See exactly how SASB Standards (ISSB Integrated) controls map to OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update). 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) 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(7 mappings)

SASB-BMI-1Product Design and Lifecycle Management3 targets
→OECD-MNE-III.2Sustainability Reporting
→OECD-MNE-VI.1Environmental Management
→OECD-MNE-VI.2Climate and Biodiversity
SASB-BMI-3Supply Chain Management3 targets
→OECD-MNE-III.2Sustainability Reporting
→OECD-MNE-VI.1Environmental Management
→OECD-MNE-VI.2Climate and Biodiversity
SASB-BMI-5Physical Impacts of Climate Change
→OECD-MNE-VI.2Climate and Biodiversity

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

SASB-ISSB-S1IFRS S1 General Sustainability Disclosure3 targets
→OECD-MNE-III.2Sustainability Reporting
→OECD-MNE-VI.1Environmental Management
→OECD-MNE-VI.2Climate and Biodiversity

Social Capital(3 mappings)

SASB-SOC-1Human Rights and Community Relations3 targets
→GP-2Respect for International Standards
→GP-5Due Diligence
→OECD-MNE-V.1Labour Rights

Related Comparisons

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Other OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) comparisons

OECD AI Principles (2024 Update) vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsISO 26000:2010 vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsTNFD Recommendations vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsISO 20400:2017 — Sustainable Procurement vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsICMM Mining Principles (2024 Update) vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsEU Taxonomy Regulation vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsUNESCO Recommendation on the Ethics of AI vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappingsSASB Standards vs OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)6 mappings

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What are the key differences between SASB Standards (ISSB Integrated) and OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

SASB Standards (ISSB Integrated) has 25 controls across its framework, while OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) covers 21 controls. Direct mapping analysis identifies 5 overlapping controls (20% coverage). The frameworks diverge most significantly in Social Capital, where 9 SASB Standards (ISSB Integrated) controls have no direct OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) equivalent.

How many controls map between SASB Standards (ISSB Integrated) and OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

Of 25 total SASB Standards (ISSB Integrated) controls, 5 map directly to OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update) 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

20 SASB Standards (ISSB Integrated) controls have no direct equivalent in OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update). 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 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)?

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

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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