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SASB Standards
International
v2023
6 domains
6 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.
Verified
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 (6)
Assurance
1 controls
| Code | Title |
|---|---|
| SASB-6 | Assurance, Comparability, Integration with Financial Statements |
Business Model and Innovation
1 controls
| Code | Title |
|---|---|
| SASB-1 | Business Model + Innovation (BMI) |
Environment
1 controls
| Code | Title |
|---|---|
| SASB-5 | Environment (ENV) |
Human Capital
1 controls
| Code | Title |
|---|---|
| SASB-2 | Human Capital (HC) |
Leadership and Governance
1 controls
| Code | Title |
|---|---|
| SASB-3 | Leadership and Governance (LG) |
Social Capital
1 controls
| Code | Title |
|---|---|
| SASB-4 | Social Capital (SC) |
Your Compliance Coverage
If you comply with SASB Standards, you already cover:
NIST AI Risk Management Framework (AI RMF 1.0)
50%
3 controls mapped
Compare →ISO/IEC 38500:2024 - Governance of IT
50%
3 controls mapped
Compare →ISO/IEC 23894:2023
50%
3 controls mapped
Compare →+ 127 more: Azure Security Benchmark (50%), Vietnam PDPD (33%)
See all 130 mapped frameworks ↓Maps to 130 other frameworks
6 total controls
NIST AI Risk Management Framework (AI RMF 1.0)
3 source controls mapped|8 target controls covered
50%
ISO/IEC 38500:2024 - Governance of IT
3 source controls mapped|3 target controls covered
50%
ISO/IEC 23894:2023
3 source controls mapped|5 target controls covered
50%
Azure Security Benchmark
3 source controls mapped|3 target controls covered
50%
Vietnam PDPD
2 source controls mapped|2 target controls covered
33%
Vermont Artificial Intelligence and Consumer Data Act (AICDA)
2 source controls mapped|2 target controls covered
33%
USMCA Chapter 19 - Digital Trade (United States-Mexico-Canada Agreement)
2 source controls mapped|3 target controls covered
33%
South Africa Promotion of Access to Information Act (PAIA)
2 source controls mapped|2 target controls covered
33%
Turkey KVKK
2 source controls mapped|2 target controls covered
33%
Bahrain PDPL
2 source controls mapped|4 target controls covered
33%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
2 source controls mapped|6 target controls covered
33%
ISO/IEC 23837 - Security Requirements for Quantum Key Distribution
2 source controls mapped|2 target controls covered
33%
ITU-T X.805 - Security Architecture for End-to-End Communications
2 source controls mapped|2 target controls covered
33%
FTC GLBA Safeguards Rule (16 CFR Part 314)
2 source controls mapped|2 target controls covered
33%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
2 source controls mapped|4 target controls covered
33%
PCI SSF
2 source controls mapped|6 target controls covered
33%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
2 source controls mapped|1 target controls covered
33%
ISO 22000
2 source controls mapped|2 target controls covered
33%
NIST SP 800-190
2 source controls mapped|2 target controls covered
33%
ISO 27017
2 source controls mapped|2 target controls covered
33%
ISO 14001
2 source controls mapped|4 target controls covered
33%
ISO 45001
2 source controls mapped|2 target controls covered
33%
AWS Well-Architected Security Pillar
2 source controls mapped|2 target controls covered
33%
ISO 27018
2 source controls mapped|2 target controls covered
33%
IEC 62443
2 source controls mapped|3 target controls covered
33%
PCI PIN Security
2 source controls mapped|6 target controls covered
33%
APRA CPS 234
2 source controls mapped|6 target controls covered
33%
ISO 27019
2 source controls mapped|4 target controls covered
33%
FFIEC IT Examination Handbook
2 source controls mapped|6 target controls covered
33%
FFIEC Cybersecurity Assessment Tool (CAT)
2 source controls mapped|3 target controls covered
33%
APRA CPS 230 Operational Risk Management
2 source controls mapped|5 target controls covered
33%
FBI CJIS Security Policy
2 source controls mapped|1 target controls covered
33%
AS9100D - Aerospace Quality Management System
2 source controls mapped|6 target controls covered
33%
ISO/IEC 27003:2017
2 source controls mapped|6 target controls covered
33%
BS 65000:2014 - Guidance on Organizational Resilience
2 source controls mapped|3 target controls covered
33%
PCI P2PE
2 source controls mapped|6 target controls covered
33%
IEC 60601-1 - Medical Electrical Equipment Safety
2 source controls mapped|4 target controls covered
33%
NIST SP 800-53 Rev 5
2 source controls mapped|4 target controls covered
33%
IEC 62304:2015 Medical Device Software Lifecycle Processes
2 source controls mapped|5 target controls covered
33%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
2 source controls mapped|3 target controls covered
33%
Annex 11 to EU GMP - Computerised Systems
2 source controls mapped|3 target controls covered
33%
ISO 28001:2007 Supply Chain Security Management
2 source controls mapped|3 target controls covered
33%
AS9100D:2016 - Quality Management Systems for Aviation, Space, and Defence
2 source controls mapped|4 target controls covered
33%
NIST Cybersecurity Framework 2.0
2 source controls mapped|8 target controls covered
33%
Authorised Economic Operator (AEO) Programmes - Global Standards
2 source controls mapped|4 target controls covered
33%
API 1164
2 source controls mapped|3 target controls covered
33%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
2 source controls mapped|3 target controls covered
33%
ISO 37000:2021 - Governance of Organizations
2 source controls mapped|4 target controls covered
33%
NIST SP 1800-32
2 source controls mapped|3 target controls covered
33%
ISO 20400:2017 - Sustainable Procurement
2 source controls mapped|5 target controls covered
33%
SA8000:2014 - Social Accountability Standard
2 source controls mapped|2 target controls covered
33%
ISO 26000:2010
2 source controls mapped|5 target controls covered
33%
Vietnam Law on Cybersecurity (No. 24/2018/QH14)
1 source controls mapped|2 target controls covered
17%
US Children's Online Privacy Protection Act (COPPA) and COPPA 2.0 Proposed Updates
1 source controls mapped|1 target controls covered
17%
UNICEF Policy Guidance on AI for Children (2021)
1 source controls mapped|1 target controls covered
17%
Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
1 source controls mapped|1 target controls covered
17%
Tennessee Information Protection Act (TIPA)
1 source controls mapped|3 target controls covered
17%
TEFCA - Trusted Exchange Framework and Common Agreement
1 source controls mapped|1 target controls covered
17%
Australian Privacy Principles (APPs)
1 source controls mapped|3 target controls covered
17%
Azerbaijan Law on Personal Data (2010)
1 source controls mapped|3 target controls covered
17%
ISO/IEC 29100:2024
1 source controls mapped|3 target controls covered
17%
ISO/IEC 29134:2023
1 source controls mapped|3 target controls covered
17%
ISO/IEC 27014:2020
1 source controls mapped|2 target controls covered
17%
GDPR
1 source controls mapped|3 target controls covered
17%
AICPA Privacy Management Framework (PMF)
1 source controls mapped|3 target controls covered
17%
MARS-E - Minimum Acceptable Risk Standards for Exchanges
1 source controls mapped|1 target controls covered
17%
Barbados Data Protection Act 2019
1 source controls mapped|3 target controls covered
17%
APPI
1 source controls mapped|3 target controls covered
17%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
1 source controls mapped|3 target controls covered
17%
ISO/IEC 27400:2022
1 source controls mapped|2 target controls covered
17%
Armenia Law on Protection of Personal Data (2015)
1 source controls mapped|3 target controls covered
17%
COSO Internal Control - Integrated Framework (2013)
1 source controls mapped|1 target controls covered
17%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
1 source controls mapped|1 target controls covered
17%
Illinois Biometric Information Privacy Act (BIPA)
1 source controls mapped|1 target controls covered
17%
Florida Digital Bill of Rights (FDBR)
1 source controls mapped|2 target controls covered
17%
Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)
1 source controls mapped|1 target controls covered
17%
FedRAMP High
1 source controls mapped|1 target controls covered
17%
NIST SP 800-53 Revision 5.1 HIGH
1 source controls mapped|1 target controls covered
17%
FedRAMP Moderate
1 source controls mapped|1 target controls covered
17%
NIST SP 800-53 Rev 5 MODERATE
1 source controls mapped|1 target controls covered
17%
NIST SP 800-53 Rev 5 LOW
1 source controls mapped|1 target controls covered
17%
EASA Part-IS - Information Security in Aviation
1 source controls mapped|3 target controls covered
17%
IAIS Insurance Core Principles (ICPs)
1 source controls mapped|2 target controls covered
17%
ISO 27005
1 source controls mapped|3 target controls covered
17%
ISO 31000
1 source controls mapped|3 target controls covered
17%
AML/CTF Act 2006 (Australia)
1 source controls mapped|1 target controls covered
17%
Aged Care Quality Standards (Australia)
1 source controls mapped|1 target controls covered
17%
ICAO Annex 17 - Aviation Security (AVSEC)
1 source controls mapped|1 target controls covered
17%
ISO 22320:2018
1 source controls mapped|1 target controls covered
17%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
1 source controls mapped|1 target controls covered
17%
UK Gambling Commission - Cyber Resilience Requirements
1 source controls mapped|1 target controls covered
17%
South Korea Cloud Security Assurance Program (CSAP)
1 source controls mapped|1 target controls covered
17%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
1 source controls mapped|1 target controls covered
17%
ISO 37301
1 source controls mapped|1 target controls covered
17%
ISO 26262:2018 - Functional Safety for Road Vehicles
1 source controls mapped|1 target controls covered
17%
ISO 55001
1 source controls mapped|1 target controls covered
17%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
1 source controls mapped|3 target controls covered
17%
BREEAM - Building Research Establishment Environmental Assessment Method
1 source controls mapped|6 target controls covered
17%
ITIL 4
1 source controls mapped|2 target controls covered
17%
BSI IT-Grundschutz
1 source controls mapped|1 target controls covered
17%
ISO 37001
1 source controls mapped|1 target controls covered
17%
ISO 20000-1
1 source controls mapped|2 target controls covered
17%
ISO 9001
1 source controls mapped|1 target controls covered
17%
ISO 19011
1 source controls mapped|1 target controls covered
17%
NIST SP 800-171A - Assessing Security Requirements for Controlled Unclassified Information (CUI)
1 source controls mapped|1 target controls covered
17%
ISO 30401
1 source controls mapped|1 target controls covered
17%
IEC 62351 - Power Systems Communication Security
1 source controls mapped|2 target controls covered
17%
ASIS SPC.1-2009 - Organizational Resilience Standard
1 source controls mapped|3 target controls covered
17%
ISO/IEC 25012:2008 - Data Quality Model
1 source controls mapped|1 target controls covered
17%
ISO/IEC 27031:2011
1 source controls mapped|2 target controls covered
17%
ISO/IEC 27007:2020
1 source controls mapped|1 target controls covered
17%
COBIT 2019
1 source controls mapped|1 target controls covered
17%
ASD Strategies to Mitigate Cyber Security Incidents
1 source controls mapped|1 target controls covered
17%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
1 source controls mapped|1 target controls covered
17%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
1 source controls mapped|2 target controls covered
17%
ISO/IEC 27011:2024
1 source controls mapped|1 target controls covered
17%
21 CFR Part 211 - Current Good Manufacturing Practice
1 source controls mapped|1 target controls covered
17%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
1 source controls mapped|1 target controls covered
17%
ISO 22317
1 source controls mapped|1 target controls covered
17%
ISO/IEC 27010:2015
1 source controls mapped|1 target controls covered
17%
Space ISAC (Information Sharing and Analysis Center) - Threat Framework
1 source controls mapped|1 target controls covered
17%
ISO 41001:2018 - Facility Management Systems
1 source controls mapped|2 target controls covered
17%
ISO 39001:2012 - Road Traffic Safety Management
1 source controls mapped|2 target controls covered
17%
ISO 22313:2020 - Guidance on Business Continuity Management Systems
1 source controls mapped|2 target controls covered
17%
Automotive SPICE (ASPICE) v4.0 - Process Assessment Model
1 source controls mapped|1 target controls covered
17%
ISO 22316
1 source controls mapped|1 target controls covered
17%
BRCGS Global Standard for Food Safety Issue 9
1 source controls mapped|1 target controls covered
17%
ISO/IEC 27006:2024
1 source controls mapped|1 target controls covered
17%
ISO/IEC 17025:2017 - General Requirements for Testing and Calibration Laboratories
1 source controls mapped|1 target controls covered
17%
ISO 22318
1 source controls mapped|1 target controls covered
17%
Frequently Asked Questions
What is SASB Standards?
SASB Standards is a compliance framework from International with 6 domains and 6 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 6 controls organised across 6 domains. The largest domains are Assurance (1 controls), Business Model and Innovation (1 controls), Environment (1 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SASB Standards map to?
SASB Standards maps to 130 other compliance frameworks. The top mapping partners are NIST AI Risk Management Framework (AI RMF 1.0) (50% coverage), ISO/IEC 38500:2024 - Governance of IT (50% coverage), ISO/IEC 23894:2023 (50% 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 6 controls and track your progress.
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