SASB Standards (ISSB Integrated)vsScience Based Targets initiative (SBTi) Corporate Standard
See exactly how SASB Standards (ISSB Integrated) controls map to Science Based Targets initiative (SBTi) Corporate Standard. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SASB Standards (ISSB Integrated) maps to Science Based Targets initiative (SBTi) Corporate Standard with 12% coverage across 3 directly mapped controls. Analysis of 25 SASB Standards (ISSB Integrated) controls identifies 22 compliance gaps — primarily concentrated in Social Capital.
Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 5 of 5 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Business Model and Innovation(3 mappings)
ISSB Integration (IFRS S1/S2)(2 mappings)
Related Comparisons
Other SASB Standards (ISSB Integrated) comparisons
Other Science Based Targets initiative (SBTi) Corporate Standard comparisons
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What are the key differences between SASB Standards (ISSB Integrated) and Science Based Targets initiative (SBTi) Corporate Standard?
SASB Standards (ISSB Integrated) has 25 controls across its framework, while Science Based Targets initiative (SBTi) Corporate Standard covers 22 controls. Direct mapping analysis identifies 3 overlapping controls (12% coverage). The frameworks diverge most significantly in Social Capital, where 10 SASB Standards (ISSB Integrated) controls have no direct Science Based Targets initiative (SBTi) Corporate Standard equivalent.
How many controls map between SASB Standards (ISSB Integrated) and Science Based Targets initiative (SBTi) Corporate Standard?
Of 25 total SASB Standards (ISSB Integrated) controls, 3 map directly to Science Based Targets initiative (SBTi) Corporate Standard controls — representing 12% coverage. The remaining 22 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 Science Based Targets initiative (SBTi) Corporate Standard?
22 SASB Standards (ISSB Integrated) controls have no direct equivalent in Science Based Targets initiative (SBTi) Corporate Standard. The highest concentration of gaps is in Social Capital with 10 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 Science Based Targets initiative (SBTi) Corporate Standard?
The domain with the highest gap count is Social Capital (10 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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