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ISSB Standards

International
v2023
14 domains
32 controls

International Sustainability Standards Board reporting standards

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 (14)

Disclosure Approach (S1)

1 controls
Controls in the Disclosure Approach (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-05Sources of Guidance and Industry Specific Disclosures

Governance (S1)

1 controls
Controls in the Governance (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-01Governance of Sustainability Related Risks and Opportunities

Governance (S2)

1 controls
Controls in the Governance (S2) domain of ISSB Standards1 controls
CodeTitle
ISSB-S2-08Climate Related Governance

ISSB Standards: Environmental Policy & Planning

5 controls

Environmental management system planning (ISSB Standards)

Controls in the ISSB Standards: Environmental Policy & Planning domain of ISSB Standards5 controls
CodeTitle
ISSB-01Environmental policy development
ISSB-02Environmental aspects and impacts identification
ISSB-03Legal and regulatory compliance obligations
ISSB-04Environmental objectives and targets
ISSB-05Action planning for environmental management

ISSB Standards: Operational Controls

5 controls

Environmental operational controls (ISSB Standards)

Controls in the ISSB Standards: Operational Controls domain of ISSB Standards5 controls
CodeTitle
ISSB-06Operational control procedures
ISSB-07Emergency preparedness and response
ISSB-08Resource and energy management
ISSB-09Waste management and reduction
ISSB-10Pollution prevention measures

ISSB Standards: Performance Evaluation

4 controls

Environmental performance monitoring (ISSB Standards)

Controls in the ISSB Standards: Performance Evaluation domain of ISSB Standards4 controls
CodeTitle
ISSB-11Environmental monitoring and measurement
ISSB-12Compliance evaluation
ISSB-13Internal environmental audit
ISSB-14Management review of environmental performance

Industry Disclosures (S2)

1 controls
Controls in the Industry Disclosures (S2) domain of ISSB Standards1 controls
CodeTitle
ISSB-S2-18Industry Based Climate Disclosures

Metrics (S2)

7 controls
Controls in the Metrics (S2) domain of ISSB Standards7 controls
CodeTitle
ISSB-S2-11Scope 1, 2, and 3 Greenhouse Gas Emissions
ISSB-S2-12Climate Related Physical Risk Exposure
ISSB-S2-13Climate Related Transition Risk Exposure
ISSB-S2-14Climate Related Opportunities
ISSB-S2-15Capital Deployment Toward Climate Risks and Opportunities
ISSB-S2-16Internal Carbon Prices
ISSB-S2-17Remuneration Linked to Climate Performance

Metrics and Targets (S1)

1 controls
Controls in the Metrics and Targets (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-04Metrics and Targets for Sustainability Topics

Reporting (S1)

1 controls
Controls in the Reporting (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-06Connected Information and Reporting Boundary

Risk Management (S1)

1 controls
Controls in the Risk Management (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-03Sustainability Risk Management Processes

Scope and Estimation (S1)

1 controls
Controls in the Scope and Estimation (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-07Value Chain Considerations and Use of Estimates

Strategy (S1)

1 controls
Controls in the Strategy (S1) domain of ISSB Standards1 controls
CodeTitle
ISSB-S1-02Strategy and Material Sustainability Information

Strategy (S2)

2 controls
Controls in the Strategy (S2) domain of ISSB Standards2 controls
CodeTitle
ISSB-S2-09Climate Resilience and Scenario Analysis
ISSB-S2-10Climate Transition Plan Disclosure

Your Compliance Coverage

If you comply with ISSB Standards, you already cover:

Maps to 125 other frameworks

32 total controls
ISO 14001
5 source controls mapped|5 target controls covered
16%
GRI Standards
5 source controls mapped|5 target controls covered
16%
EU SFDR (Sustainable Finance Disclosure Regulation)
5 source controls mapped|5 target controls covered
16%
TCFD Recommendations
5 source controls mapped|5 target controls covered
16%
NIST AI Risk Management Framework (AI RMF 1.0)
4 source controls mapped|4 target controls covered
13%
NIST AI 600-1: Generative AI Profile
4 source controls mapped|5 target controls covered
13%
OECD AI Principles
4 source controls mapped|2 target controls covered
13%
SASB Standards (ISSB Integrated)
4 source controls mapped|4 target controls covered
13%
SASB Standards
4 source controls mapped|3 target controls covered
13%
EU Taxonomy Regulation (Regulation 2020/852)
4 source controls mapped|4 target controls covered
13%
EU Taxonomy Regulation
4 source controls mapped|4 target controls covered
13%
LEED v4.1 - Green Building Rating System (US Green Building Council)
4 source controls mapped|3 target controls covered
13%
ISO 20400:2017 - Sustainable Procurement
3 source controls mapped|3 target controls covered
9%
ISO 37000:2021 - Governance of Organizations
3 source controls mapped|2 target controls covered
9%
ICMM Mining Principles (2024 Update)
3 source controls mapped|1 target controls covered
9%
ISO/IEC 38500:2024 - Governance of IT
3 source controls mapped|1 target controls covered
9%
ISO 26000:2010
3 source controls mapped|2 target controls covered
9%
GLOBALG.A.P. Integrated Farm Assurance (IFA) Standard v6
3 source controls mapped|1 target controls covered
9%
TNFD Recommendations
3 source controls mapped|1 target controls covered
9%
OECD Recommendation on Artificial Intelligence (2024 Update)
3 source controls mapped|2 target controls covered
9%
UNESCO Recommendation on the Ethics of AI
3 source controls mapped|3 target controls covered
9%
BREEAM - Building Research Establishment Environmental Assessment Method
3 source controls mapped|3 target controls covered
9%
Azure Security Benchmark
1 source controls mapped|1 target controls covered
3%
EU AI Act
1 source controls mapped|1 target controls covered
3%
EU Machinery Regulation (Regulation (EU) 2023/1230)
1 source controls mapped|1 target controls covered
3%
ISO 45001
1 source controls mapped|1 target controls covered
3%
EDM Council DCAM - Data Management Capability Assessment Model
1 source controls mapped|1 target controls covered
3%
US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule
1 source controls mapped|1 target controls covered
3%
OWASP DevSecOps Maturity Model (DSOMM)
1 source controls mapped|1 target controls covered
3%
ISO 27018
1 source controls mapped|1 target controls covered
3%
India DPDP Act
1 source controls mapped|1 target controls covered
3%
IEEE 7000
1 source controls mapped|1 target controls covered
3%
Iceland DPA
1 source controls mapped|1 target controls covered
3%
Bahrain PDPL
1 source controls mapped|1 target controls covered
3%
ISO 27017
1 source controls mapped|1 target controls covered
3%
Global Cross-Border Privacy Rules (Global CBPR) Forum
1 source controls mapped|1 target controls covered
3%
ISMAP (Japan)
1 source controls mapped|1 target controls covered
3%
Indonesia PDP Law
1 source controls mapped|1 target controls covered
3%
Privacy Act 1988 (Australia)
1 source controls mapped|1 target controls covered
3%
ISO 22000
1 source controls mapped|1 target controls covered
3%
FATF 40 Recommendations
1 source controls mapped|1 target controls covered
3%
GLI-33 - Gaming Laboratories International Event Wagering Systems
1 source controls mapped|1 target controls covered
3%
Switzerland FADP
1 source controls mapped|1 target controls covered
3%
EDM Council CDMC - Cloud Data Management Capability Framework
1 source controls mapped|1 target controls covered
3%
Ley Orgánica de Protección de Datos Personales (LOPDP)
1 source controls mapped|1 target controls covered
3%
AWS Well-Architected Security Pillar
1 source controls mapped|1 target controls covered
3%
FERPA
1 source controls mapped|1 target controls covered
3%
Regulation on the European Health Data Space (EHDS)
1 source controls mapped|1 target controls covered
3%
Indiana Consumer Data Protection Act
1 source controls mapped|1 target controls covered
3%
Iowa Consumer Data Protection Act
1 source controls mapped|1 target controls covered
3%
Law No. 172-13 on the Protection of Personal Data
1 source controls mapped|1 target controls covered
3%
ESRB Privacy Certified
1 source controls mapped|1 target controls covered
3%
FedRAMP High
1 source controls mapped|1 target controls covered
3%
NIST SP 800-53 Revision 5.1 HIGH
1 source controls mapped|1 target controls covered
3%
IRS Publication 1075
1 source controls mapped|1 target controls covered
3%
FedRAMP Moderate
1 source controls mapped|1 target controls covered
3%
NIST SP 800-53 Rev 5 MODERATE
1 source controls mapped|1 target controls covered
3%
NIST SP 800-53 Rev 5 LOW
1 source controls mapped|1 target controls covered
3%
Oregon Consumer Privacy Act
1 source controls mapped|1 target controls covered
3%
Nigeria Data Protection Regulation (NDPR)
1 source controls mapped|1 target controls covered
3%
Qatar DPL
1 source controls mapped|1 target controls covered
3%
Turkey KVKK
1 source controls mapped|1 target controls covered
3%
Tennessee IPA
1 source controls mapped|1 target controls covered
3%
PDPA Thailand
1 source controls mapped|1 target controls covered
3%
MTCS - Multi-Tier Cloud Security (Singapore)
1 source controls mapped|1 target controls covered
3%
Uruguay DPL
1 source controls mapped|1 target controls covered
3%
Peru DPL
1 source controls mapped|1 target controls covered
3%
Mexico LFPDPPP
1 source controls mapped|1 target controls covered
3%
Texas Data Privacy Act
1 source controls mapped|1 target controls covered
3%
NIST SP 800-146
1 source controls mapped|1 target controls covered
3%
Saudi Arabia PDPL
1 source controls mapped|1 target controls covered
3%
Vietnam PDPD
1 source controls mapped|1 target controls covered
3%
Kenya DPA
1 source controls mapped|1 target controls covered
3%
Kenya Data Protection Act
1 source controls mapped|1 target controls covered
3%
Malaysia PDPA 2010
1 source controls mapped|1 target controls covered
3%
UK AI Regulation Framework
1 source controls mapped|1 target controls covered
3%
NIST Privacy Framework 1.0
1 source controls mapped|1 target controls covered
3%
MTCS (Singapore)
1 source controls mapped|1 target controls covered
3%
New Hampshire Data Privacy Act
1 source controls mapped|1 target controls covered
3%
UK Data Protection Act 2018
1 source controls mapped|1 target controls covered
3%
Montana Consumer Data Privacy Act
1 source controls mapped|1 target controls covered
3%
EU Medical Devices Regulation (MDR 2017/745)
1 source controls mapped|3 target controls covered
3%
Privacy Act 2020
1 source controls mapped|1 target controls covered
3%
NIST SP 800-144
1 source controls mapped|1 target controls covered
3%
NIST SP 800-190
1 source controls mapped|1 target controls covered
3%
NIST SP 800-145
1 source controls mapped|1 target controls covered
3%
LGPD
1 source controls mapped|1 target controls covered
3%
New Zealand Information Security Manual (NZISM)
1 source controls mapped|1 target controls covered
3%
NRF Cybersecurity and Data Privacy Framework (National Retail Federation)
1 source controls mapped|1 target controls covered
3%
Oman National Cybersecurity Framework
1 source controls mapped|1 target controls covered
3%
Utah Consumer Privacy Act
1 source controls mapped|1 target controls covered
3%
Nebraska Data Privacy Act
1 source controls mapped|1 target controls covered
3%
Japan AI Guidelines
1 source controls mapped|1 target controls covered
3%
Singapore AI Governance Framework
1 source controls mapped|1 target controls covered
3%
PDPA Singapore
1 source controls mapped|1 target controls covered
3%
Mauritius DPA
1 source controls mapped|1 target controls covered
3%
Maryland Online Data Privacy Act of 2024
1 source controls mapped|1 target controls covered
3%
TEFCA - Trusted Exchange Framework and Common Agreement
1 source controls mapped|1 target controls covered
3%
UAE PDPL
1 source controls mapped|1 target controls covered
3%
Philippines Data Privacy Act (RA 10173)
1 source controls mapped|1 target controls covered
3%
POPIA
1 source controls mapped|1 target controls covered
3%
Personal Data Act (personopplysningsloven)
1 source controls mapped|1 target controls covered
3%
Liechtenstein DPA
1 source controls mapped|1 target controls covered
3%
South Korea PIPA
1 source controls mapped|1 target controls covered
3%
Taiwan PDPA
1 source controls mapped|1 target controls covered
3%
Philippines DPA
1 source controls mapped|1 target controls covered
3%
Rwanda DPL
1 source controls mapped|1 target controls covered
3%
New Jersey Data Privacy Act
1 source controls mapped|1 target controls covered
3%
Virginia CDPA
1 source controls mapped|1 target controls covered
3%
Jamaica DPA
1 source controls mapped|1 target controls covered
3%
Kentucky Consumer Data Protection Act
1 source controls mapped|1 target controls covered
3%
Minnesota Consumer Data Privacy Act
1 source controls mapped|1 target controls covered
3%
NIST SP 800-122
1 source controls mapped|1 target controls covered
3%
NABERS - National Australian Built Environment Rating System
1 source controls mapped|3 target controls covered
3%
Security of Critical Infrastructure Act 2018 (SOCI)
1 source controls mapped|1 target controls covered
3%
ISO 56002
1 source controls mapped|3 target controls covered
3%
ISO 41001:2018 - Facility Management Systems
1 source controls mapped|3 target controls covered
3%
ISO 39001:2012 - Road Traffic Safety Management
1 source controls mapped|3 target controls covered
3%
ISO 37002:2021 - Whistleblowing Management Systems
1 source controls mapped|3 target controls covered
3%
ISO 50001:2018 - Energy Management Systems
1 source controls mapped|3 target controls covered
3%
ISO 22313:2020 - Guidance on Business Continuity Management Systems
1 source controls mapped|3 target controls covered
3%
GHG Protocol
1 source controls mapped|1 target controls covered
3%
IEC 62351 - Power Systems Communication Security
1 source controls mapped|1 target controls covered
3%

Frequently Asked Questions

What is ISSB Standards?

ISSB Standards is a compliance framework from International with 14 domains and 32 controls. International Sustainability Standards Board reporting standards It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does ISSB Standards have?

ISSB Standards has 32 controls organised across 14 domains. The largest domains are Metrics (S2) (7 controls), ISSB Standards: Environmental Policy & Planning (5 controls), ISSB Standards: Operational Controls (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does ISSB Standards map to?

ISSB Standards maps to 125 other compliance frameworks. The top mapping partners are ISO 14001 (16% coverage), GRI Standards (16% coverage), EU SFDR (Sustainable Finance Disclosure Regulation) (16% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with ISSB Standards compliance?

Start your ISSB 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 ISSB 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 32 controls and track your progress.

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