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SASB Standards

International
v2023
19 domains
43 controls

The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance for 77 industries. Now maintained by the IFRS Foundation (ISSB). Organized across five sustainability dimensions with 26 general issue categories. Each industry standard defines specific disclosure topics and accounting metrics.

Unverified

Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (19)

Assurance

1 controls
Controls in the Assurance domain of SASB Standards1 controls
CodeTitle
SASB-ASSUR-20Assurance of Sustainability Disclosures

Business Model

2 controls
Controls in the Business Model domain of SASB Standards2 controls
CodeTitle
SASB-METRIC-15Supply Chain Management
SASB-METRIC-16Product Quality and Safety

Business Model and Innovation

5 controls

Business model resilience and innovation across ESG factors

Controls in the Business Model and Innovation domain of SASB Standards5 controls
CodeTitle
SASB-BMI-1Product Design and Lifecycle Management
SASB-BMI-2Business Model Resilience
SASB-BMI-3Supply Chain Management
SASB-BMI-4Materials Sourcing and Efficiency
SASB-BMI-5Physical Impacts of Climate Change

Climate

2 controls
Controls in the Climate domain of SASB Standards2 controls
CodeTitle
SASB-METRIC-07Greenhouse Gas Emissions Scope 1 and 2
SASB-METRIC-08Scope 3 Categories Where Material

Environment

0 controls

Environmental stewardship and sustainable resource use

Governance

1 controls
Controls in the Governance domain of SASB Standards1 controls
CodeTitle
SASB-GOV-03Governance of Sustainability Disclosures

Human Capital

2 controls
Controls in the Human Capital domain of SASB Standards5 controls
CodeTitle
SASB-HC-1Labor Practices
SASB-HC-2Employee Health and Safety
SASB-HC-3Employee Diversity and Inclusion
SASB-METRIC-13Employee Health and Safety
SASB-METRIC-14Diversity, Equity, and Inclusion Metrics

Human Capital

3 controls

Human capital dimension covering workforce management and employee relations

Controls in the Human Capital domain of SASB Standards5 controls
CodeTitle
SASB-HC-1Labor Practices
SASB-HC-2Employee Health and Safety
SASB-HC-3Employee Diversity and Inclusion
SASB-METRIC-13Employee Health and Safety
SASB-METRIC-14Diversity, Equity, and Inclusion Metrics

Leadership and Governance

2 controls
Controls in the Leadership and Governance domain of SASB Standards7 controls
CodeTitle
SASB-LG-1Business Ethics
SASB-LG-2Systemic Risk Management
SASB-LG-3Critical Incident Risk Management
SASB-LG-4Critical Incident Risk Management
SASB-LG-5Systemic Risk Management
SASB-METRIC-17Business Ethics and Anti-Corruption
SASB-METRIC-18Systemic Risk Management for Financial Industries

Leadership and Governance

5 controls

Corporate governance dimension covering ethics, compliance, and systemic risk

Controls in the Leadership and Governance domain of SASB Standards7 controls
CodeTitle
SASB-LG-1Business Ethics
SASB-LG-2Systemic Risk Management
SASB-LG-3Critical Incident Risk Management
SASB-LG-4Critical Incident Risk Management
SASB-LG-5Systemic Risk Management
SASB-METRIC-17Business Ethics and Anti-Corruption
SASB-METRIC-18Systemic Risk Management for Financial Industries

Materiality

1 controls
Controls in the Materiality domain of SASB Standards1 controls
CodeTitle
SASB-GOV-02Sustainability Skills and Competencies of Oversight Bodies

Metrics

1 controls
Controls in the Metrics domain of SASB Standards1 controls
CodeTitle
SASB-METRIC-06Industry Standard Metrics and Activity Metrics

Reporting

1 controls
Controls in the Reporting domain of SASB Standards1 controls
CodeTitle
SASB-DISC-19Disclosure Location and Comparability

Resources

3 controls
Controls in the Resources domain of SASB Standards3 controls
CodeTitle
SASB-METRIC-09Energy Management
SASB-METRIC-10Water Management in Water Stressed Regions
SASB-METRIC-11Waste and Hazardous Materials Management

Risk Management

1 controls
Controls in the Risk Management domain of SASB Standards1 controls
CodeTitle
SASB-RISK-05Risk Management Process

Scoping

1 controls
Controls in the Scoping domain of SASB Standards1 controls
CodeTitle
SASB-GOV-01Governance of Sustainability and Climate Matters

Social Capital

1 controls
Controls in the Social Capital domain of SASB Standards11 controls
CodeTitle
SASB-METRIC-12Data Privacy and Security Industry Topics
SASB-SC-1Customer Privacy and Data Security
SASB-SC-2Access and Affordability
SASB-SC-3Product Quality and Safety
SASB-SOC-1Human Rights and Community Relations
SASB-SOC-2Customer Privacy
SASB-SOC-3Data Security
SASB-SOC-4Access and Affordability
SASB-SOC-5Product Quality and Safety
SASB-SOC-6Customer Welfare
SASB-SOC-7Selling Practices and Product Labeling

Social Capital

10 controls

Social capital dimension covering customer and community relationships

Controls in the Social Capital domain of SASB Standards11 controls
CodeTitle
SASB-METRIC-12Data Privacy and Security Industry Topics
SASB-SC-1Customer Privacy and Data Security
SASB-SC-2Access and Affordability
SASB-SC-3Product Quality and Safety
SASB-SOC-1Human Rights and Community Relations
SASB-SOC-2Customer Privacy
SASB-SOC-3Data Security
SASB-SOC-4Access and Affordability
SASB-SOC-5Product Quality and Safety
SASB-SOC-6Customer Welfare
SASB-SOC-7Selling Practices and Product Labeling

Strategy

1 controls
Controls in the Strategy domain of SASB Standards1 controls
CodeTitle
SASB-STRAT-04Strategy and Business Model Integration

Your Compliance Coverage

If you comply with SASB Standards, you already cover:

Maps to 279 other frameworks

43 total controls
OECD AI Principles
11 source controls mapped|8 target controls covered
26%
SASB Standards (ISSB Integrated)
9 source controls mapped|10 target controls covered
21%
NIST AI Risk Management Framework (AI RMF 1.0)
9 source controls mapped|8 target controls covered
21%
TISAX - Trusted Information Security Assessment Exchange
9 source controls mapped|8 target controls covered
21%
ISO/IEC 38500:2024 - Governance of IT
8 source controls mapped|3 target controls covered
19%
Singapore AI Governance Framework
8 source controls mapped|7 target controls covered
19%
UK AI Regulation Framework
8 source controls mapped|7 target controls covered
19%
SSAE 18 - Attestation Standards (SOC Reporting)
7 source controls mapped|6 target controls covered
16%
SOC for Cybersecurity - Cybersecurity Risk Management Examination
7 source controls mapped|6 target controls covered
16%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
6 source controls mapped|6 target controls covered
14%
NIST SP 1800-32
6 source controls mapped|5 target controls covered
14%
ISO 20400:2017 - Sustainable Procurement
6 source controls mapped|7 target controls covered
14%
NIST SP 800-53 Rev 5
6 source controls mapped|5 target controls covered
14%
Protective Security Policy Framework (PSPF) Release 2024
6 source controls mapped|8 target controls covered
14%
TNFD Recommendations
6 source controls mapped|5 target controls covered
14%
ISO/IEC 23894:2023
6 source controls mapped|5 target controls covered
14%
API 1164
6 source controls mapped|5 target controls covered
14%
OECD Recommendation on Artificial Intelligence (2024 Update)
6 source controls mapped|4 target controls covered
14%
South Korea ISMS-P
6 source controls mapped|5 target controls covered
14%
ISO 27019
6 source controls mapped|6 target controls covered
14%
IEC 62443
6 source controls mapped|5 target controls covered
14%
Telecommunications Sector Security Reforms (TSSR)
6 source controls mapped|4 target controls covered
14%
TSA Pipeline Security
6 source controls mapped|4 target controls covered
14%
ISO 27001:2022
6 source controls mapped|7 target controls covered
14%
ISO 26000:2010
6 source controls mapped|8 target controls covered
14%
IEC 60601-1 - Medical Electrical Equipment Safety
5 source controls mapped|5 target controls covered
12%
ISO 37000:2021 - Governance of Organizations
5 source controls mapped|4 target controls covered
12%
NIST Cybersecurity Framework 2.0
5 source controls mapped|8 target controls covered
12%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
5 source controls mapped|6 target controls covered
12%
ISO/IEC 23837 - Security Requirements for Quantum Key Distribution
5 source controls mapped|2 target controls covered
12%
12%
Annex 11 to EU GMP - Computerised Systems
5 source controls mapped|3 target controls covered
12%
Security of Critical Infrastructure Act 2018 (SOCI)
5 source controls mapped|6 target controls covered
12%
Azure Security Benchmark
5 source controls mapped|4 target controls covered
12%
PCI SSF
4 source controls mapped|6 target controls covered
9%
Papua New Guinea National Cybersecurity Policy & Cybercrime Act (2016)
4 source controls mapped|3 target controls covered
9%
RBI Cybersecurity Framework for Banks
4 source controls mapped|3 target controls covered
9%
OSFI B-13
4 source controls mapped|6 target controls covered
9%
AS9100D:2016 - Quality Management Systems for Aviation, Space, and Defence
4 source controls mapped|4 target controls covered
9%
AS9100D - Aerospace Quality Management System
4 source controls mapped|6 target controls covered
9%
ISO/IEC 27003:2017
4 source controls mapped|6 target controls covered
9%
PCI PIN Security
4 source controls mapped|6 target controls covered
9%
APRA CPS 230 Operational Risk Management
4 source controls mapped|5 target controls covered
9%
Open Banking Security
4 source controls mapped|6 target controls covered
9%
PCI P2PE
4 source controls mapped|6 target controls covered
9%
FFIEC IT Examination Handbook
4 source controls mapped|6 target controls covered
9%
IEC 62304:2015 Medical Device Software Lifecycle Processes
4 source controls mapped|5 target controls covered
9%
APRA CPS 234
4 source controls mapped|6 target controls covered
9%
AASB S2 Climate-related Disclosures
4 source controls mapped|3 target controls covered
9%
9%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
4 source controls mapped|3 target controls covered
9%
Authorised Economic Operator (AEO) Programmes - Global Standards
4 source controls mapped|4 target controls covered
9%
PSD2 SCA
4 source controls mapped|6 target controls covered
9%
BS 65000:2014 - Guidance on Organizational Resilience
4 source controls mapped|3 target controls covered
9%
ISO 28001:2007 Supply Chain Security Management
4 source controls mapped|3 target controls covered
9%
IAIS Insurance Core Principles (ICPs)
4 source controls mapped|3 target controls covered
9%
UAE Virtual Asset Regulatory Authority (VARA) Regulations
4 source controls mapped|3 target controls covered
9%
PIC/S Guide to Good Manufacturing Practice for Medicinal Products
4 source controls mapped|2 target controls covered
9%
FFIEC Cybersecurity Assessment Tool (CAT)
4 source controls mapped|3 target controls covered
9%
FBI CJIS Security Policy
4 source controls mapped|1 target controls covered
9%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
4 source controls mapped|3 target controls covered
9%
SEC Climate Disclosure Rule
4 source controls mapped|4 target controls covered
9%
Solvency II
4 source controls mapped|4 target controls covered
9%
SWIFT CSP
4 source controls mapped|6 target controls covered
9%
SEC Cybersecurity Disclosure Rules
4 source controls mapped|2 target controls covered
9%
SWIFT CSCF
4 source controls mapped|6 target controls covered
9%
TEFCA - Trusted Exchange Framework and Common Agreement
4 source controls mapped|3 target controls covered
9%
Serbia Law on Personal Data Protection (2018)
4 source controls mapped|4 target controls covered
9%
South Africa Promotion of Access to Information Act (PAIA)
4 source controls mapped|5 target controls covered
9%
SOC 2
4 source controls mapped|7 target controls covered
9%
UK Construction (Design and Management) Regulations 2015 (CDM 2015)
4 source controls mapped|4 target controls covered
9%
UK Modern Slavery Act 2015
4 source controls mapped|5 target controls covered
9%
ICAO Annex 17 - Aviation Security (AVSEC)
3 source controls mapped|1 target controls covered
7%
ISO 31000
3 source controls mapped|3 target controls covered
7%
ISO 22320:2018
3 source controls mapped|1 target controls covered
7%
EASA Part-IS - Information Security in Aviation
3 source controls mapped|3 target controls covered
7%
Own Risk and Solvency Assessment (ORSA) - NAIC Model Act
3 source controls mapped|2 target controls covered
7%
Aged Care Quality Standards (Australia)
3 source controls mapped|1 target controls covered
7%
AML/CTF Act 2006 (Australia)
3 source controls mapped|1 target controls covered
7%
ISO 27005
3 source controls mapped|3 target controls covered
7%
Singapore Model AI Governance Framework (2nd Edition)
3 source controls mapped|1 target controls covered
7%
APRA SPS 220 Risk Management (Superannuation)
3 source controls mapped|3 target controls covered
7%
ISO 27018
3 source controls mapped|3 target controls covered
7%
Switzerland FADP
3 source controls mapped|4 target controls covered
7%
Rwanda DPL
3 source controls mapped|4 target controls covered
7%
AWS Well-Architected Security Pillar
3 source controls mapped|3 target controls covered
7%
PDPA Singapore
3 source controls mapped|4 target controls covered
7%
Personal Data Act (personopplysningsloven)
3 source controls mapped|4 target controls covered
7%
ISO 45001
3 source controls mapped|2 target controls covered
7%
Philippines DPA
3 source controls mapped|4 target controls covered
7%
Privacy Act 2020
3 source controls mapped|4 target controls covered
7%
POPIA
3 source controls mapped|4 target controls covered
7%
Vietnam PDPD
3 source controls mapped|4 target controls covered
7%
Peru DPL
3 source controls mapped|4 target controls covered
7%
ISO 14001
3 source controls mapped|4 target controls covered
7%
Bahrain PDPL
3 source controls mapped|4 target controls covered
7%
Saudi Arabia PDPL
3 source controls mapped|4 target controls covered
7%
Turkey KVKK
3 source controls mapped|4 target controls covered
7%
Qatar DPL
3 source controls mapped|4 target controls covered
7%
ISO 27017
3 source controls mapped|3 target controls covered
7%
Privacy Act 1988 (Australia)
3 source controls mapped|4 target controls covered
7%
NIST SP 800-190
3 source controls mapped|3 target controls covered
7%
ISO 22000
3 source controls mapped|2 target controls covered
7%
PDPA Thailand
3 source controls mapped|4 target controls covered
7%
Philippines Data Privacy Act (RA 10173)
3 source controls mapped|7 target controls covered
7%
Oregon Consumer Privacy Act
3 source controls mapped|4 target controls covered
7%
UK Data Protection Act 2018
3 source controls mapped|4 target controls covered
7%
TCFD Recommendations
3 source controls mapped|4 target controls covered
7%
Utah Consumer Privacy Act
3 source controls mapped|4 target controls covered
7%
Tennessee IPA
3 source controls mapped|4 target controls covered
7%
Taiwan PDPA
3 source controls mapped|4 target controls covered
7%
Virginia CDPA
3 source controls mapped|4 target controls covered
7%
Uruguay DPL
3 source controls mapped|4 target controls covered
7%
Texas Data Privacy Act
3 source controls mapped|4 target controls covered
7%
ITU-T X.805 - Security Architecture for End-to-End Communications
3 source controls mapped|2 target controls covered
7%
FTC GLBA Safeguards Rule (16 CFR Part 314)
3 source controls mapped|2 target controls covered
7%
OWASP Top 10 for LLM Applications 2025
3 source controls mapped|2 target controls covered
7%
USMCA Chapter 19 - Digital Trade (United States-Mexico-Canada Agreement)
3 source controls mapped|3 target controls covered
7%
Rwanda Law No. 058/2021 Relating to the Protection of Personal Data
3 source controls mapped|8 target controls covered
7%
Peru Personal Data Protection Law (Law No. 29733)
3 source controls mapped|5 target controls covered
7%
Tunisia Organic Law on Personal Data Protection (Law No. 2004-63)
3 source controls mapped|3 target controls covered
7%
Pakistan Personal Data Protection Bill 2023
3 source controls mapped|2 target controls covered
7%
Portugal Law No. 58/2019 - Data Protection Implementation Act
3 source controls mapped|5 target controls covered
7%
Oman Personal Data Protection Law (Royal Decree 6/2022)
3 source controls mapped|2 target controls covered
7%
Turkey Personal Data Protection Law (KVKK - Law No. 6698)
3 source controls mapped|5 target controls covered
7%
Ukraine Law on Personal Data Protection (Law No. 2297-VI)
3 source controls mapped|2 target controls covered
7%
Uzbekistan Law on Personal Data (No. ZRU-547)
3 source controls mapped|3 target controls covered
7%
Vermont Artificial Intelligence and Consumer Data Act (AICDA)
3 source controls mapped|4 target controls covered
7%
Oman National Cybersecurity Framework
3 source controls mapped|1 target controls covered
7%
Illinois Biometric Information Privacy Act (BIPA)
3 source controls mapped|3 target controls covered
7%
Barbados Data Protection Act 2019
3 source controls mapped|4 target controls covered
7%
UK Open Banking Standard
3 source controls mapped|3 target controls covered
7%
Sweden Data Protection Act (Dataskyddslag, 2018:218)
3 source controls mapped|4 target controls covered
7%
Tonga Communications Act (2015) - Privacy & Data Protection
3 source controls mapped|2 target controls covered
7%
Singapore Payment Services Act (PSA) - Digital Payment Token Regulation
3 source controls mapped|7 target controls covered
7%
UNESCO Recommendation on the Ethics of AI
3 source controls mapped|4 target controls covered
7%
7%
SA8000:2014 - Social Accountability Standard
3 source controls mapped|2 target controls covered
7%
BREEAM - Building Research Establishment Environmental Assessment Method
3 source controls mapped|7 target controls covered
7%
FedRAMP High
2 source controls mapped|2 target controls covered
5%
NIST SP 800-53 Revision 5.1 HIGH
2 source controls mapped|2 target controls covered
5%
FedRAMP Moderate
2 source controls mapped|2 target controls covered
5%
NIST SP 800-53 Rev 5 MODERATE
2 source controls mapped|2 target controls covered
5%
NIST SP 800-53 Rev 5 LOW
2 source controls mapped|2 target controls covered
5%
OWASP DevSecOps Maturity Model (DSOMM)
2 source controls mapped|3 target controls covered
5%
PropTech Security Standards - Smart Building Cybersecurity
2 source controls mapped|2 target controls covered
5%
Florida Digital Bill of Rights (FDBR)
2 source controls mapped|2 target controls covered
5%
GDPR
2 source controls mapped|5 target controls covered
5%
Privacy and Other Legislation Amendment Act 2024 (Australia)
2 source controls mapped|3 target controls covered
5%
Wisconsin Data Privacy Act (SB 670)
2 source controls mapped|6 target controls covered
5%
Tennessee Information Protection Act (TIPA)
2 source controls mapped|6 target controls covered
5%
Paraguay Law on Protection of Personal Data (Law No. 6534/2020)
2 source controls mapped|2 target controls covered
5%
Saudi PDPL
2 source controls mapped|5 target controls covered
5%
Russia Federal Law on Personal Data (152-FZ)
2 source controls mapped|3 target controls covered
5%
Spain Organic Law 3/2018 on Data Protection and Digital Rights (LOPDGDD)
2 source controls mapped|3 target controls covered
5%
5%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
2 source controls mapped|3 target controls covered
5%
ISO/IEC 27400:2022
2 source controls mapped|2 target controls covered
5%
Armenia Law on Protection of Personal Data (2015)
2 source controls mapped|3 target controls covered
5%
Union Customs Code (UCC) - Regulation (EU) No 952/2013
2 source controls mapped|2 target controls covered
5%
Senegal Law on Personal Data Protection (Law No. 2008-12)
2 source controls mapped|5 target controls covered
5%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
2 source controls mapped|3 target controls covered
5%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
2 source controls mapped|1 target controls covered
5%
COSO Internal Control - Integrated Framework (2013)
2 source controls mapped|1 target controls covered
5%
ISO/IEC 29100:2024
2 source controls mapped|3 target controls covered
5%
Washington My Health My Data Act (MHMD)
2 source controls mapped|3 target controls covered
5%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
2 source controls mapped|4 target controls covered
5%
Panama Law on Personal Data Protection (Law No. 81 of 2019)
2 source controls mapped|2 target controls covered
5%
Uruguay Personal Data Protection Act (Law No. 18.331)
2 source controls mapped|3 target controls covered
5%
Romania Law No. 190/2018 on Data Protection Measures (GDPR Implementation)
2 source controls mapped|3 target controls covered
5%
Qatar Personal Data Privacy Protection Law (Law No. 13 of 2016)
2 source controls mapped|1 target controls covered
5%
AICPA Privacy Management Framework (PMF)
2 source controls mapped|3 target controls covered
5%
ISO/IEC 29134:2023
2 source controls mapped|3 target controls covered
5%
ISO/IEC 27014:2020
2 source controls mapped|2 target controls covered
5%
South Korea Credit Information Act
2 source controls mapped|4 target controls covered
5%
5%
APPI
2 source controls mapped|3 target controls covered
5%
Azerbaijan Law on Personal Data (2010)
2 source controls mapped|3 target controls covered
5%
Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
2 source controls mapped|1 target controls covered
5%
Australian Privacy Principles (APPs)
2 source controls mapped|3 target controls covered
5%
Vietnam Law on Cybersecurity (No. 24/2018/QH14)
2 source controls mapped|5 target controls covered
5%
MARS-E - Minimum Acceptable Risk Standards for Exchanges
2 source controls mapped|1 target controls covered
5%
UNICEF Policy Guidance on AI for Children (2021)
2 source controls mapped|2 target controls covered
5%
Uganda Data Protection and Privacy Act (2019)
2 source controls mapped|2 target controls covered
5%
Virginia Consumer Data Protection Act (VCDPA)
2 source controls mapped|3 target controls covered
5%
Tanzania Personal Data Protection Act (Draft)
2 source controls mapped|9 target controls covered
5%
Trinidad and Tobago Data Protection Act 2011
2 source controls mapped|8 target controls covered
5%
Student Privacy Pledge 2020
2 source controls mapped|3 target controls covered
5%
UK Age Appropriate Design Code (Children's Code)
2 source controls mapped|4 target controls covered
5%
WHO Global Strategy on Digital Health 2020-2025
2 source controls mapped|1 target controls covered
5%
UK GDPR (UK General Data Protection Regulation)
2 source controls mapped|3 target controls covered
5%
Sri Lanka Personal Data Protection Act (No. 9 of 2022)
2 source controls mapped|3 target controls covered
5%
Zambia Data Protection Act (2021)
2 source controls mapped|1 target controls covered
5%
Spain ENS
2 source controls mapped|2 target controls covered
5%
ISO/IEC 27010:2015
2 source controls mapped|2 target controls covered
5%
Voluntary Principles on Security and Human Rights (VPs)
2 source controls mapped|2 target controls covered
5%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
2 source controls mapped|4 target controls covered
5%
BSI IT-Grundschutz
2 source controls mapped|2 target controls covered
5%
21 CFR Part 211 - Current Good Manufacturing Practice
2 source controls mapped|4 target controls covered
5%
Saudi NCA ECC
2 source controls mapped|2 target controls covered
5%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
2 source controls mapped|1 target controls covered
5%
UK Building Safety Act 2022
2 source controls mapped|1 target controls covered
5%
Regulation (EU) 2019/1239 on the Maritime Single Window (MSW)
2 source controls mapped|2 target controls covered
5%
US NRC 10 CFR 73.54 - Cyber Security for Nuclear Power Plants
2 source controls mapped|2 target controls covered
5%
UK Gambling Commission - Cyber Resilience Requirements
2 source controls mapped|2 target controls covered
5%
UK Security and Emergency Measures Direction (SEMD) - Water Industry
2 source controls mapped|3 target controls covered
5%
UK FCA/PRA Operational Resilience Framework
2 source controls mapped|3 target controls covered
5%
ITIL 4
2 source controls mapped|2 target controls covered
5%
ISO 20000-1
2 source controls mapped|2 target controls covered
5%
Regulation on the European Health Data Space (EHDS)
1 source controls mapped|1 target controls covered
2%
US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule
1 source controls mapped|1 target controls covered
2%
FDA Quality Management System Regulation (QMSR)
1 source controls mapped|1 target controls covered
2%
OWASP MASVS
1 source controls mapped|1 target controls covered
2%
ISO 27043
1 source controls mapped|1 target controls covered
2%
ISO/SAE 21434
1 source controls mapped|1 target controls covered
2%
OWASP SAMM
1 source controls mapped|1 target controls covered
2%
NSA Guidance for Transition to Quantum-Resistant Cryptography
1 source controls mapped|1 target controls covered
2%
OWASP ASVS
1 source controls mapped|1 target controls covered
2%
PTES
1 source controls mapped|1 target controls covered
2%
OpenSSF Scorecard
1 source controls mapped|1 target controls covered
2%
UNECE WP.29 R156
1 source controls mapped|1 target controls covered
2%
UNECE WP.29 R155
1 source controls mapped|1 target controls covered
2%
UK Online Safety Act 2023
1 source controls mapped|3 target controls covered
2%
SSDF (NIST)
1 source controls mapped|1 target controls covered
2%
UK PSTI Act
1 source controls mapped|1 target controls covered
2%
SLSA
1 source controls mapped|1 target controls covered
2%
SIG (Shared Assessments)
1 source controls mapped|1 target controls covered
2%
UN Guiding Principles on Business and Human Rights (UNGPs)
1 source controls mapped|3 target controls covered
2%
ISO 41001:2018 - Facility Management Systems
1 source controls mapped|2 target controls covered
2%
ISO 39001:2012 - Road Traffic Safety Management
1 source controls mapped|2 target controls covered
2%
ISO 50001:2018 - Energy Management Systems
1 source controls mapped|2 target controls covered
2%
ISO 22313:2020 - Guidance on Business Continuity Management Systems
1 source controls mapped|2 target controls covered
2%
ISO/IEC 27006:2024
1 source controls mapped|1 target controls covered
2%
ISO 22318
1 source controls mapped|1 target controls covered
2%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
1 source controls mapped|2 target controls covered
2%
BRCGS Global Standard for Food Safety Issue 9
1 source controls mapped|1 target controls covered
2%
ISO 22316
1 source controls mapped|1 target controls covered
2%
Automotive SPICE (ASPICE) v4.0 - Process Assessment Model
1 source controls mapped|1 target controls covered
2%
Philippines Cybercrime Prevention Act (RA 10175)
1 source controls mapped|1 target controls covered
2%
Space ISAC (Information Sharing and Analysis Center) - Threat Framework
1 source controls mapped|1 target controls covered
2%
ISO 22317
1 source controls mapped|1 target controls covered
2%
SQF Code Edition 9 - Safe Quality Food
1 source controls mapped|1 target controls covered
2%
OWASP Top 10:2025
1 source controls mapped|1 target controls covered
2%
ISO/IEC 27011:2024
1 source controls mapped|1 target controls covered
2%
WCO Authorised Economic Operator (AEO) Framework
1 source controls mapped|2 target controls covered
2%
US Executive Order 14028 - Improving the Nation's Cybersecurity
1 source controls mapped|2 target controls covered
2%
Sigstore - Software Artifact Signing and Verification
1 source controls mapped|1 target controls covered
2%
UK Telecommunications (Security) Act 2021
1 source controls mapped|1 target controls covered
2%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
1 source controls mapped|1 target controls covered
2%
ISO/IEC 27031:2011
1 source controls mapped|2 target controls covered
2%
ASD Strategies to Mitigate Cyber Security Incidents
1 source controls mapped|1 target controls covered
2%
WELL Building Standard v2 (International WELL Building Institute)
1 source controls mapped|1 target controls covered
2%
COBIT 2019
1 source controls mapped|1 target controls covered
2%
ISO/IEC 27007:2020
1 source controls mapped|1 target controls covered
2%
US EPA Safe Drinking Water Act (SDWA) - Cybersecurity Requirements
1 source controls mapped|3 target controls covered
2%
South Korea Cloud Security Assurance Program (CSAP)
1 source controls mapped|1 target controls covered
2%
ASIS SPC.1-2009 - Organizational Resilience Standard
1 source controls mapped|3 target controls covered
2%
IEC 62351 - Power Systems Communication Security
1 source controls mapped|2 target controls covered
2%
ISO/IEC 25012:2008 - Data Quality Model
1 source controls mapped|1 target controls covered
2%
Right to Disconnect (Australia)
1 source controls mapped|1 target controls covered
2%
ISO 30401
1 source controls mapped|1 target controls covered
2%
ISO 19011
1 source controls mapped|1 target controls covered
2%
ISO 9001
1 source controls mapped|1 target controls covered
2%
Science Based Targets initiative (SBTi) Corporate Standard
1 source controls mapped|3 target controls covered
2%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
1 source controls mapped|3 target controls covered
2%
ISO 37001
1 source controls mapped|1 target controls covered
2%
ISO 55001
1 source controls mapped|1 target controls covered
2%
ISO 26262:2018 - Functional Safety for Road Vehicles
1 source controls mapped|1 target controls covered
2%
ISO 37301
1 source controls mapped|1 target controls covered
2%

Frequently Asked Questions

What is SASB Standards?

SASB Standards is a compliance framework from International with 19 domains and 43 controls. The Sustainability Accounting Standards Board (SASB) Standards identify the subset of environmental, social, and governance issues most relevant to financial performance for 77 industries. Now maintained by the IFRS Foundation (ISSB). Organized across five sustainability dimensions with 26 general issue categories. Each industry standard defines specific disclosure topics and accounting metrics. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does SASB Standards have?

SASB Standards has 43 controls organised across 19 domains. The largest domains are Social Capital (10 controls), Business Model and Innovation (5 controls), Leadership and Governance (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does SASB Standards map to?

SASB Standards maps to 279 other compliance frameworks. The top mapping partners are OECD AI Principles (26% coverage), SASB Standards (ISSB Integrated) (21% coverage), NIST AI Risk Management Framework (AI RMF 1.0) (21% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with SASB Standards compliance?

Start your SASB Standards compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about SASB Standards requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 43 controls and track your progress.

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