SOC 2 vs GDPR: Understanding the Overlap and Differences

Key Takeaways

Point	Summary
Different nature	GDPR is a law (mandatory); SOC 2 is a voluntary framework
Significant overlap	Security controls required by both often align
Different focus	GDPR focuses on privacy rights; SOC 2 focuses on security controls
Complementary	SOC 2 can help demonstrate GDPR security compliance
Not interchangeable	Each has unique requirements the other doesn't cover

Quick Answer: GDPR is a European law governing personal data protection. SOC 2 is a voluntary security framework. While they have different purposes, SOC 2 (especially with the Privacy criterion) can help demonstrate many GDPR security requirements, though it doesn't provide full GDPR compliance.

Understanding the Difference

GDPR

Aspect	Description
What it is	European Union regulation (law)
Applies to	Organizations processing EU residents' personal data
Focus	Individual privacy rights and data protection
Enforcement	Government regulators, potential fines
Requirements	Specific legal obligations

SOC 2

Aspect	Description
What it is	Voluntary audit framework (attestation)
Applies to	Service organizations (by choice)
Focus	Security, availability, and operational controls
Verification	Independent auditor examination
Requirements	Trust Services Criteria

Key Differences

Legal Status

Aspect	GDPR	SOC 2
Mandatory?	Yes, if processing EU personal data	No, voluntary
Penalties	Up to €20M or 4% global revenue	None (market consequence only)
Regulator	Data protection authorities	None
Certification	No official certification	Attestation report from CPA

Scope and Focus

Aspect	GDPR	SOC 2
Data types	Personal data of EU residents	All data in scope (customer choice)
Primary concern	Individual rights and freedoms	Organizational controls
Geographic focus	EU (with global reach)	Primarily US, but globally accepted
Technical requirements	Principles-based	Specific control objectives

Where They Overlap

Security Requirements

Both GDPR and SOC 2 require organizations to implement appropriate security measures:

Control Area	GDPR Article	SOC 2 Criteria
Access controls	Art. 32	CC6.1-CC6.8
Encryption	Art. 32	CC6.1, CC6.7
Incident response	Art. 33, 34	CC7.4, CC7.5
Monitoring	Art. 32	CC7.1-CC7.3
Vendor management	Art. 28	CC9.2
Risk assessment	Art. 32	CC3.1-CC3.4

Process Requirements

Process	GDPR	SOC 2
Security policies	Required	Required
Training	Required	Required
Documentation	Required	Required
Change management	Implied	Explicit
Business continuity	Art. 32(1)(c)	A1.1-A1.3

Where They Differ

GDPR-Specific Requirements

These GDPR requirements aren't directly covered by SOC 2:

Requirement	GDPR Article	SOC 2 Coverage
Legal basis for processing	Art. 6	Not covered
Data subject rights (access, deletion, portability)	Art. 15-22	Privacy criterion partially covers
Data Protection Officer	Art. 37-39	Not required
Data Protection Impact Assessment	Art. 35	Not required
Cross-border transfer rules	Art. 44-49	Not covered
Consent requirements	Art. 7	Not covered
Lawfulness principles	Art. 5	Not covered

SOC 2-Specific Areas

These SOC 2 areas go beyond typical GDPR requirements:

Area	SOC 2	GDPR
Availability controls	Detailed criteria	General requirement
Processing integrity	Specific controls	Not specifically addressed
Change management detail	Comprehensive	General "appropriate measures"
Penetration testing	Often included	Not specifically required

How SOC 2 Helps with GDPR

Security Compliance (Article 32)

GDPR Article 32 requires "appropriate technical and organisational measures." SOC 2 demonstrates many of these:

GDPR Art. 32 Requirement	SOC 2 Demonstration
Encryption	Encryption controls tested
Confidentiality	Access controls verified
Integrity	Change management controls
Availability	Availability criteria (if included)
Resilience	Business continuity controls
Testing security	Ongoing auditor examination

Privacy Criterion

SOC 2 with the Privacy criterion adds controls that align with GDPR:

Privacy Criterion Control	GDPR Relevance
Privacy notice	Art. 13, 14 transparency
Choice and consent	Art. 6, 7 consent basis
Collection limitation	Art. 5 data minimization
Use limitation	Art. 5 purpose limitation
Retention	Art. 5 storage limitation
Data quality	Art. 5 accuracy

Documentation

SOC 2 audit creates documentation useful for GDPR:

• Security policies and procedures
• Evidence of control operation
• Third-party vendor assessments
• Incident response capabilities

Pursuing Both

Approach 1: SOC 2 First

If you're already pursuing SOC 2:

1. Include Privacy criterion if personal data is in scope
2. Use SOC 2 controls as foundation for GDPR compliance
3. Add GDPR-specific requirements separately
4. Document how SOC 2 controls map to GDPR

Approach 2: GDPR First

If GDPR is your immediate requirement:

1. Implement GDPR compliance
2. Use privacy and security controls as SOC 2 foundation
3. Add SOC 2-specific controls (availability, processing integrity)
4. Pursue SOC 2 audit when ready

Approach 3: Unified Program

Build a combined compliance program:

1. Map both frameworks to identify overlap
2. Implement controls that satisfy both
3. Add framework-specific requirements
4. Maintain unified documentation
5. Track compliance for both

Control Mapping Example

Control	SOC 2	GDPR
Access controls	CC6	Art. 32
Encryption at rest	CC6.7	Art. 32
Encryption in transit	CC6.7	Art. 32
Vulnerability management	CC7.1	Art. 32
Incident response	CC7.4	Art. 33, 34
Vendor management	CC9.2	Art. 28
Training	CC1.4	Art. 39
Policies	CC1.2	Art. 24
Risk assessment	CC3	Art. 32, 35
Backup/recovery	A1.2	Art. 32

Common Questions

Does SOC 2 make me GDPR compliant?

No. SOC 2 demonstrates security controls that support GDPR compliance, but it doesn't cover all GDPR requirements (legal basis, data subject rights, DPO requirements, etc.).

Does GDPR compliance mean I don't need SOC 2?

Not necessarily. GDPR compliance is a legal requirement if you handle EU personal data. SOC 2 is a market requirement for enterprise sales. They serve different purposes. You may need both.

Should I include the Privacy criterion?

Consider it if you handle personal information, especially EU data. The Privacy criterion adds controls that align with GDPR principles.

Do EU customers accept SOC 2?

Generally yes. SOC 2 is widely recognized in Europe. Many European companies are familiar with it from US software vendors. It's often accepted alongside or instead of ISO 27001.

Practical Recommendations

If You Handle EU Data

1. Understand your GDPR obligations - These are legal requirements
2. Implement security controls - Required by both frameworks
3. Consider SOC 2 with Privacy - Demonstrates security to customers
4. Document GDPR-specific compliance separately - DPA, DPIA, legal basis, etc.
5. Maintain records of processing - GDPR Article 30 requirement

If You're Primarily US-Focused but Have Some EU Exposure

1. Start with SOC 2 - Addresses most customer requirements
2. Add Privacy criterion - Covers privacy fundamentals
3. Assess GDPR exposure - Understand your specific obligations
4. Address GDPR gaps separately - Legal, data subject rights, etc.

The Bastion Approach

We help organizations navigate both SOC 2 and GDPR:

• Mapping - Understanding how your controls address both frameworks
• Gap identification - Identifying what's needed beyond SOC 2 for GDPR
• Unified approach - Building controls that serve both purposes
• Documentation - Creating records that support both compliance needs

Many of our clients pursuing SOC 2 are also thinking about GDPR. We help them approach both efficiently.

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Questions about SOC 2 and GDPR? Talk to our team

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Sources

• GDPR Full Text - Official regulation text
• AICPA Trust Services Criteria - SOC 2 control framework
• European Data Protection Board - GDPR guidance and interpretations