Cross-Framework Mapping

SASB StandardsvsSASB Standards (ISSB Integrated)

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

14
Controls Mapped
9
Gaps Found
39%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SASB Standards maps to SASB Standards (ISSB Integrated) with 39% coverage across 9 directly mapped controls. Analysis of 23 SASB Standards controls identifies 14 compliance gaps — primarily concentrated in Social Capital.

Source: TheArtOfService Knowledge Graph | 23 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 14 of 14 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Business Model and Innovation(4 mappings)

SASB-BMI-1Product Design and Lifecycle Management2 targets
SASB-BMI-3Supply Chain Management
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure
SASB-BMI-3Supply Chain Management2 targets
SASB-BMI-1Product Design and Lifecycle Management
SASB-ISSB-S1IFRS S1 General Sustainability Disclosure

Human Capital(1 mappings)

SASB-HC-2Employee Health and Safety
SASB-SOC-5Product Quality and Safety

Leadership and Governance(6 mappings)

SASB-LG-2Systemic Risk Management2 targets
SASB-LG-3Critical Incident Risk Management
SASB-LG-5Systemic Risk Management
SASB-LG-3Critical Incident Risk Management2 targets
SASB-LG-2Systemic Risk Management
SASB-LG-5Systemic Risk Management
SASB-LG-5Systemic Risk Management2 targets
SASB-LG-2Systemic Risk Management
SASB-LG-3Critical Incident Risk Management

Social Capital(3 mappings)

SASB-SC-1Customer Privacy and Data Security
SASB-SOC-2Customer Privacy
SASB-SOC-2Customer Privacy
SASB-SC-1Customer Privacy and Data Security
SASB-SOC-5Product Quality and Safety
SASB-HC-2Employee Health and Safety

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

SASB Standards has 23 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 9 overlapping controls (39% coverage). The frameworks diverge most significantly in Social Capital, where 7 SASB Standards controls have no direct SASB Standards (ISSB Integrated) equivalent.

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

Of 23 total SASB Standards controls, 9 map directly to SASB Standards (ISSB Integrated) controls — representing 39% coverage. The remaining 14 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 SASB Standards (ISSB Integrated)?

14 SASB Standards controls have no direct equivalent in SASB Standards (ISSB Integrated). 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 and SASB Standards (ISSB Integrated)?

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.

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.