SASB StandardsvsISSB Standards
See exactly how SASB Standards controls map to ISSB Standards. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SASB Standards maps to ISSB Standards with 13% coverage across 3 directly mapped controls. Analysis of 23 SASB Standards controls identifies 20 compliance gaps — primarily concentrated in Social Capital.
Source: TheArtOfService Knowledge Graph | 23 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 7 of 7 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Business Model and Innovation(6 mappings)
Leadership and Governance(1 mappings)
Related Comparisons
Other SASB Standards comparisons
Other ISSB Standards comparisons
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What are the key differences between SASB Standards and ISSB Standards?
SASB Standards has 23 controls across its framework, while ISSB Standards covers 14 controls. Direct mapping analysis identifies 3 overlapping controls (13% coverage). The frameworks diverge most significantly in Social Capital, where 10 SASB Standards controls have no direct ISSB Standards equivalent.
How many controls map between SASB Standards and ISSB Standards?
Of 23 total SASB Standards controls, 3 map directly to ISSB Standards controls — representing 13% 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 to ISSB Standards?
20 SASB Standards controls have no direct equivalent in ISSB Standards. 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 and ISSB Standards?
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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