Framework overlap

Does APRA CPS 234 cover SASB Standards?

You hold APRA CPS 234 and have been told to do SASB Standards. Here is how much overlaps, control by control.

50% of SASB Standards you already have

APRA CPS 234 already covers about 50% of SASB Standards, leaving 3 of 6 controls as genuinely new work.

Already covered 2 Likely covered 1 New work 3

What is genuinely new work

Nothing in APRA CPS 234 reaches these. This is the list to scope.

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

How this is calculated

Already covered means a mapping runs from a control in APRA CPS 234 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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