Framework overlap

Does API 1164 cover SASB Standards?

You hold API 1164 and have been told to do SASB Standards. Here is how much overlaps, control by control.

67% of SASB Standards you already have

API 1164 already covers about 67% of SASB Standards, leaving 2 of 6 controls as genuinely new work.

Already covered 2 Likely covered 2 New work 2

What is genuinely new work

Nothing in API 1164 reaches these. This is the list to scope.

SASB-5
Environment (ENV)
SASB-6
Assurance, Comparability, Integration with Financial Statements
Show the 4 you already have
SASB-1
Business Model + Innovation (BMI)
SASB-3
Leadership and Governance (LG)
SASB-2
Human Capital (HC)
SASB-4
Social Capital (SC)

How this is calculated

Already covered means a mapping runs from a control in API 1164 to that control. Likely covered means no direct mapping exists but both frameworks map to the same control in a third standard. New work means neither. We keep those separate rather than adding them into one friendlier number, because blending them would present a two-hop inference as a verified fact.

Coverage is not symmetric. Run it the other way and you will get a different number; both are correct.

From 332,959 cross-framework control mappings across 723 frameworks, 531 of them verified against their source documents. It does not tell you that you are compliant: a mapped control means the two standards ask for the same thing, not that you have done it.

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