ESRS (revised 2026) vs SOC 2
What is the difference between ESRS (revised 2026) and SOC 2?
ESRS (revised 2026) is an environmental framework applying in the European Union, with 98 controls across 12 domains. SOC 2 is a compliance framework applying in the United States, with 61 controls across 5 domains. They govern different subjects, so the overlap is limited to the governance requirements they share. The mapping below shows where that is.
ESRS (revised 2026)98 controls
SOC 261 controls
Questions people ask about ESRS (revised 2026) and SOC 2
What is the difference between ESRS (revised 2026) and SOC 2?
ESRS (revised 2026) has 98 controls while SOC 2 has 61 controls. Both frameworks address compliance requirements but differ in scope, focus, and applicability. Use our platform to explore the exact control-to-control mappings.
Do I need both ESRS (revised 2026) and SOC 2?
Whether you need both depends on your industry, regulatory requirements, and customer expectations. Many organizations implement multiple frameworks simultaneously. Our compliance platform helps you map controls between ESRS (revised 2026) and SOC 2 so you can identify shared requirements and avoid duplicate effort.
How do ESRS (revised 2026) and SOC 2 controls map to each other?
Our platform maps controls between ESRS (revised 2026) and SOC 2 at a granular level. Each mapping shows whether controls are fully aligned, partially aligned, or represent gaps. This helps you prioritize implementation when pursuing both frameworks.
Which framework should I implement first, ESRS (revised 2026) or SOC 2?
The best starting point depends on your specific regulatory requirements, industry, and customer demands. Consider which framework is most urgently required by your stakeholders or regulators. Use our free compliance platform to run a gap analysis and determine the optimal implementation sequence.
Each framework on its own
Comparisons people read next
Each of these compares one of the two standards above against another it shares controls with.
See all control mappings with interactive gap analysis
Explore the complete mapping between ESRS (revised 2026) and SOC 2 on our compliance platform.
Written and maintained by Gerard Blokdyk, The Art of Service.