Frameworks

How framework mapping works

This page shows the technical core: what the registry holds, how relationships and versions work, and how releases are published. Figures on the page are read from the pinned release manifest and shown with its release ID and as-of date.

Release 2026.6 · as of 28 Oct 2026 · manifest SHA-256 86958babef45f76223403ccba170f8e45abc1379df902b7412f8674eebfa12b8

Registry and review maturity

Registry size and review maturity are shown separately, read from the manifest of release 2026.6.

Catalogued

Frameworks: 102
Editions: 122
Provisions: 320
Concepts: 12

Mappings by review status

Suggested: 434
Human-reviewed: 70
Approved: 0

Approved needs a second, independent reviewer; none yet.

For example, release 2026.6 holds 70 Human-reviewed and 434 Suggested mappings, and none Approved yet.

Common Concept Model

Each concept is supported by at least two external frameworks; no concept exists only because one framework uses it.

Energy use and greenhouse gas emissions

Supported by: Voluntary Standard (Delegated Regulation (EU) 2026/1560); GRI Topic Standards

Energy consumption by renewable and non-renewable source
Total energy consumption
Gross Scope 1 greenhouse gas emissions
Gross location-based Scope 2 greenhouse gas emissions

Occupational health and safety outcomes

Supported by: Voluntary Standard (Delegated Regulation (EU) 2026/1560); GRI Topic Standards

Recordable work-related injuries
Work-related fatalities

Workforce characteristics

Supported by: Voluntary Standard (Delegated Regulation (EU) 2026/1560); GRI Universal Standards 2021

Employees by type of employment contract
Employees by gender
Employees by geographic location

Relationship types, in plain words

Label on the page	Reads as (subject to object)	Technical term	Rendered from the mapping's direction
Corresponds closely	The two have closely corresponding meanings	`skos:exactMatch`	subject corresponds closely to object
Similar	Similar meanings; differences may remain	`skos:closeMatch`	subject is similar to object
Falls within	The object is broader; the subject covers part of it	`skos:broadMatch`	subject falls within (the object is broader) object
Includes	The object is narrower; the subject covers more than it	`skos:narrowMatch`	subject includes (the object is narrower) object
Related	Connected, but not interchangeable	`skos:relatedMatch`	subject is related to object

Labels are rendered from each mapping's direction. A semantic relationship does not make two requirements legally equivalent, and does not by itself mean one piece of evidence satisfies both.

See each label

Corresponds closely. The two have closely corresponding meanings.

Rendered as: subject corresponds closely to object · skos:exactMatch

Similar. Similar meanings; differences may remain.

Rendered as: subject is similar to object · skos:closeMatch

Falls within. The object is broader; the subject covers part of it.

Rendered as: subject falls within (the object is broader) object · skos:broadMatch

Includes. The object is narrower; the subject covers more than it.

Rendered as: subject includes (the object is narrower) object · skos:narrowMatch

A relationship does not make two requirements legally equivalent.

Versions and application periods

Status is worked out for a given date. Examples: for a financial year starting 1 January 2026, ESRS 2023 applies; new accredited certifications to ISO 14001:2015 remain possible until 31 October 2027, and existing ones are valid until 30 April 2029.

Amendments, consolidated texts and application dates are tracked separately. Previously mapped provisions remain subject to review where changes may affect their interpretation.

ESRS editions by financial year (status computed for the first day of the financial year)
Edition	FY 2024	FY 2025	FY 2026	FY 2027
Delegated Regulation (EU) 2023/2772 (original text)	applicable	earlier consolidated version	earlier consolidated version	earlier consolidated version
ESRS (Delegated Regulation (EU) 2023/2772) as amended by Delegated Regulation (EU) 2025/1416	not yet applicable	applicable	applicable	no longer applicable
Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 (revised ESRS)	not yet applicable	not yet applicable	optional	applicable

ISO 14001:2015 certification

Until 31 Oct 2027: New and initial accredited certifications may still be issued to ISO 14001:2015. (Global ACI-TECH-3-TR 2029-04-30 (M), section 4 (key timescale))
Until 30 Apr 2029: Existing accredited certifications to ISO 14001:2015 remain valid until the end of the transition; certifications not transitioned are withdrawn then. (Global ACI-TECH-3-TR 2029-04-30 (M), sections 2, 4 and 6.4)

Value-chain cap scope

The cap limits what a reporting undertaking may require for sustainability reporting under the Accounting Directive as transposed. It does not cover due diligence or other legal requests.
A protected undertaking may decline items beyond the cap, and the requester must flag those items.
The cap applies to financial years from 1 January 2027 and works through national transposition, due by 19 March 2027.

Voluntary Standard datapoints: 68
In Annex II, more than 10 employees: 23
In Annex II, 10 or fewer employees: 9

Cap scope with legal locators
Topic	Summary	Locator
Who is protected	An undertaking is protected if it is in the value chain of a reporting undertaking and had on average no more than 1 000 employees in the preceding financial year, measured on its balance sheet date.	Directive (EU) 2026/470, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), second subparagraph · EUR-Lex
What the cap covers	1. The voluntary standard shall establish the value chain cap for undertakings subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU. 2. The value chain cap shall only comprise the datapoints specified in Annex II to this Regulation.	Delegated Regulation (EU) 2026/1560, Article 3 · EUR-Lex
Right to decline	Protected undertakings may refuse requests made for sustainability reporting that go beyond the voluntary standards; contracts may not require more, requesters must say what goes beyond, and reporting within the cap counts as compliant.	Directive (EU) 2026/470, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fourth subparagraph · EUR-Lex
Purpose limitation	The cap applies only to requests made for sustainability reporting under the Directive; requests for other purposes, such as due diligence, are not affected, and no undertaking is obliged to provide information.	Directive (EU) 2026/470, Article 2, point (4)(b)(i), inserting Directive 2013/34/EU, Article 19a(3), fifth subparagraph · EUR-Lex
When it applies	This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. Article 3 shall apply from the financial years beginning on or after 1 January 2027.	Delegated Regulation (EU) 2026/1560, Article 4 · EUR-Lex

EU legal text, from EUR-Lex. The Omnibus I locators name the individual-reporting provisions (Article 19a); Article 29a carries the same rules for consolidated reporting.

Releases and exchange

Numbered releases (YYYY.N) with SHA-256 manifests; mapping exports in SSSOM, an open exchange format. An open format does not change the licence of the data or of third-party content.

Pinned release: 2026.6, dated 28 Oct 2026, schema 0.9
Manifest SHA-256: 86958babef45f76223403ccba170f8e45abc1379df902b7412f8674eebfa12b8
Exports: Consumer view (Human-reviewed and Approved) and research view (all statuses), per mapping set

Change log for release 2026.6

Convergence Map

External standards and frameworks related at topic level to the five domains of the i5Benchmark Framework, from the Human-reviewed i5Benchmark mappings in release 2026.6.

Topic-level mappings · expert judgement · under review

Hover over or focus a domain to see the standards and frameworks mapped to it.

Text description: domains and the standards mapped to them

Human Experience (HE) — mapped to 5 standards and frameworks: General Data Protection Regulation, Guiding Principles on Business and Human Rights, ICMA Principles and guidance, ISO 45001, Social Loan Principles.
Sustainable Practices (SP) — mapped to 3 standards and frameworks: ICMA Principles and guidance, IFRS S1 and IFRS S2 Sustainability Disclosure Standards, ISO 50001.
Resilience & Adaptability (RA) — mapped to 6 standards and frameworks: Cyber Resilience Act, General Data Protection Regulation, IFRS S1 and IFRS S2 Sustainability Disclosure Standards, ISO 22301, ISO/IEC 27001, NIS2 Directive.
Responsible Innovation (RI) — mapped to 6 standards and frameworks: Guiding Principles on Business and Human Rights, ICMA Principles and guidance, ISO 9241-210, ISO/IEC 42001, ISO/IEC 42005, Sustainability-Linked Loan Principles.
Accountability (AC) — mapped to 10 standards and frameworks: Empowering Consumers for the Green Transition Directive, Green Loan Principles, Guiding Principles on Business and Human Rights, ICMA Principles and guidance, IFRS S1 and IFRS S2 Sustainability Disclosure Standards, ISO 37000, ISO 37001, ISO/TS 17033, Social Loan Principles, Sustainability-Linked Loan Principles.