Cross-Framework Mapping

SASB StandardsvsSEC Climate Disclosure Rule

See exactly how SASB Standards controls map to SEC Climate Disclosure Rule. Pre-computed mappings, identified gaps, and coverage analysis.

10
Controls Mapped
33
Gaps Found
9%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SASB Standards maps to SEC Climate Disclosure Rule with 9% coverage across 4 directly mapped controls. Analysis of 43 SASB Standards controls identifies 39 compliance gaps — primarily concentrated in Social Capital.

Source: TheArtOfService Knowledge Graph | 43 controls analysed | 727 frameworks | 469K+ cross-framework mappings

Control Mappings

Showing 10 of 10 mapped controls across 2 domains. Sign up to explore all 469K+ mappings across 727 frameworks.

Business Model and Innovation(1 mappings)

SASB-BMI-2Business Model Resilience
SEC-CLIM-STR-6Scenario Analysis

Leadership and Governance(9 mappings)

SASB-LG-2Systemic Risk Management3 targets
SEC-CLIM-RM-1Risk Identification and Assessment Process
SEC-CLIM-RM-2Risk Management Integration
SEC-CLIM-STR-5Transition Plan
SASB-LG-3Critical Incident Risk Management3 targets
SEC-CLIM-RM-1Risk Identification and Assessment Process
SEC-CLIM-RM-2Risk Management Integration
SEC-CLIM-STR-5Transition Plan
SASB-LG-5Systemic Risk Management3 targets
SEC-CLIM-RM-1Risk Identification and Assessment Process
SEC-CLIM-RM-2Risk Management Integration
SEC-CLIM-STR-5Transition Plan

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What are the key differences between SASB Standards and SEC Climate Disclosure Rule?

SASB Standards has 43 controls across its framework, while SEC Climate Disclosure Rule covers 31 controls. Direct mapping analysis identifies 4 overlapping controls (9% coverage). The frameworks diverge most significantly in Social Capital, where 11 SASB Standards controls have no direct SEC Climate Disclosure Rule equivalent.

How many controls map between SASB Standards and SEC Climate Disclosure Rule?

Of 43 total SASB Standards controls, 4 map directly to SEC Climate Disclosure Rule controls — representing 9% coverage. The remaining 39 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 SEC Climate Disclosure Rule?

39 SASB Standards controls have no direct equivalent in SEC Climate Disclosure Rule. The highest concentration of gaps is in Social Capital with 11 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 SEC Climate Disclosure Rule?

The domain with the highest gap count is Social Capital (11 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.