Science Based Targets initiative (SBTi) Corporate StandardvsSASB Standards (ISSB Integrated)
See exactly how Science Based Targets initiative (SBTi) Corporate Standard controls map to SASB Standards (ISSB Integrated). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
Science Based Targets initiative (SBTi) Corporate Standard maps to SASB Standards (ISSB Integrated) with 18% coverage across 4 directly mapped controls. Analysis of 22 Science Based Targets initiative (SBTi) Corporate Standard controls identifies 18 compliance gaps — primarily concentrated in Beyond Value Chain Mitigation.
Source: TheArtOfService Knowledge Graph | 22 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 5 of 5 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Target Boundary and Coverage(2 mappings)
Target Recalculation and Reporting(1 mappings)
Beyond Value Chain Mitigation(2 mappings)
Related Comparisons
Other Science Based Targets initiative (SBTi) Corporate Standard comparisons
Other SASB Standards (ISSB Integrated) comparisons
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What are the key differences between Science Based Targets initiative (SBTi) Corporate Standard and SASB Standards (ISSB Integrated)?
Science Based Targets initiative (SBTi) Corporate Standard has 22 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 4 overlapping controls (18% coverage). The frameworks diverge most significantly in Beyond Value Chain Mitigation, where 4 Science Based Targets initiative (SBTi) Corporate Standard controls have no direct SASB Standards (ISSB Integrated) equivalent.
How many controls map between Science Based Targets initiative (SBTi) Corporate Standard and SASB Standards (ISSB Integrated)?
Of 22 total Science Based Targets initiative (SBTi) Corporate Standard controls, 4 map directly to SASB Standards (ISSB Integrated) controls — representing 18% coverage. The remaining 18 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping Science Based Targets initiative (SBTi) Corporate Standard to SASB Standards (ISSB Integrated)?
18 Science Based Targets initiative (SBTi) Corporate Standard controls have no direct equivalent in SASB Standards (ISSB Integrated). The highest concentration of gaps is in Beyond Value Chain Mitigation with 4 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 Science Based Targets initiative (SBTi) Corporate Standard and SASB Standards (ISSB Integrated)?
The domain with the highest gap count is Beyond Value Chain Mitigation (4 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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