SASB Standards (ISSB Integrated)vsSASB Standards
See exactly how SASB Standards (ISSB Integrated) controls map to SASB Standards. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SASB Standards (ISSB Integrated) maps to SASB Standards with 40% coverage across 10 directly mapped controls. Analysis of 25 SASB Standards (ISSB Integrated) controls identifies 15 compliance gaps — primarily concentrated in Social Capital.
Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 14 of 14 mapped controls across 5 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Business Model and Innovation(2 mappings)
Human Capital(1 mappings)
ISSB Integration (IFRS S1/S2)(2 mappings)
Leadership and Governance(6 mappings)
Social Capital(3 mappings)
Related Comparisons
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What are the key differences between SASB Standards (ISSB Integrated) and SASB Standards?
SASB Standards (ISSB Integrated) has 25 controls across its framework, while SASB Standards covers 23 controls. Direct mapping analysis identifies 10 overlapping controls (40% coverage). The frameworks diverge most significantly in Social Capital, where 7 SASB Standards (ISSB Integrated) controls have no direct SASB Standards equivalent.
How many controls map between SASB Standards (ISSB Integrated) and SASB Standards?
Of 25 total SASB Standards (ISSB Integrated) controls, 10 map directly to SASB Standards controls — representing 40% coverage. The remaining 15 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 SASB Standards?
15 SASB Standards (ISSB Integrated) controls have no direct equivalent in SASB Standards. 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 SASB Standards?
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.
Related Resources
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