Cross-Framework Mapping

SSAE 18 — Attestation Standards (SOC Reporting)vsSEC Climate Disclosure Rule

See exactly how SSAE 18 — Attestation Standards (SOC Reporting) controls map to SEC Climate Disclosure Rule. Pre-computed mappings, identified gaps, and coverage analysis.

8
Controls Mapped
39
Gaps Found
13%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SSAE 18 — Attestation Standards (SOC Reporting) maps to SEC Climate Disclosure Rule with 13% coverage across 6 directly mapped controls. Analysis of 47 SSAE 18 — Attestation Standards (SOC Reporting) controls identifies 41 compliance gaps — primarily concentrated in SOC 2 — Logical and Physical Access Controls.

Source: TheArtOfService Knowledge Graph | 47 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 8 of 8 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

SOC 2 — Additional Trust Services Categories(1 mappings)

SSAE18-A1.1A1.1 — Availability Commitments and Requirements
SEC-CLIM-STR-6Scenario Analysis

SOC 2 — Security (Common Criteria)(2 mappings)

SSAE18-CC3.1CC3.1 — COSO Principle 6: Risk Identification
SEC-CLIM-RM-1Risk Identification and Assessment Process
SSAE18-CC3.2CC3.2 — COSO Principle 7: Risk Analysis
SEC-CLIM-RM-1Risk Identification and Assessment Process

SOC 2 — System Operations and Change Management(3 mappings)

SSAE18-CC9.2CC9.2 — Vendor and Business Partner Risk Management3 targets
SEC-CLIM-RM-1Risk Identification and Assessment Process
SEC-CLIM-RM-2Risk Management Integration
SEC-CLIM-STR-5Transition Plan

SOC 1 — Internal Controls over Financial Reporting(2 mappings)

SSAE18-SOC1-02Risk Assessment
SEC-CLIM-RM-1Risk Identification and Assessment Process
SSAE18-SOC1-05Control Activities for Financial Processing
SEC-CLIM-STR-4Financial Estimates and Assumptions

Related Comparisons

Other SSAE 18 — Attestation Standards (SOC Reporting) comparisons

Other SEC Climate Disclosure Rule comparisons

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What are the key differences between SSAE 18 — Attestation Standards (SOC Reporting) and SEC Climate Disclosure Rule?

SSAE 18 — Attestation Standards (SOC Reporting) has 47 controls across its framework, while SEC Climate Disclosure Rule covers 11 controls. Direct mapping analysis identifies 6 overlapping controls (13% coverage). The frameworks diverge most significantly in SOC 2 — Logical and Physical Access Controls, where 11 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct SEC Climate Disclosure Rule equivalent.

How many controls map between SSAE 18 — Attestation Standards (SOC Reporting) and SEC Climate Disclosure Rule?

Of 47 total SSAE 18 — Attestation Standards (SOC Reporting) controls, 6 map directly to SEC Climate Disclosure Rule controls — representing 13% coverage. The remaining 41 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping SSAE 18 — Attestation Standards (SOC Reporting) to SEC Climate Disclosure Rule?

41 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct equivalent in SEC Climate Disclosure Rule. The highest concentration of gaps is in SOC 2 — Logical and Physical Access Controls 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 SSAE 18 — Attestation Standards (SOC Reporting) and SEC Climate Disclosure Rule?

The domain with the highest gap count is SOC 2 — Logical and Physical Access Controls (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.