Are the keys for the ICV calculation and the encryption the same in IPSEC/ESP? Or do there exist two keys in the SA?
No, the keys are not the same. Yes, there do exist two keys in the SA (at least, for SAs that have separate encryption and integrity transforms - not all do).
You do derive both the encryption and the HMAC key at the same time, from the same secret, but they are not the same (that'd be bad key hygene). Instead they are derived from the same secret (and also you generate the keys for the SA protecting traffic flowing in the opposite direction at the same time).
That is, IKE generates a long random-looking string (which it refers to as KEYMAT); if the encryption key is n bits and the integrity (ICV) key is m bits (and AH is not being used), then at least 2n+2m bits of KEYMAT are generated, and then:
- The first n bits is used as the initiator-to-responder encryption key (that is, used to protect traffic flowing from the initiator to the responder)
- The next m bits is used as the initiator-to-responder integrity key
- The next n bits is used as the responder-to-initiator encryption key
- The next m bits is used as the responder-to-initiator integrity key
To see the text of the standard, see section 2.17 of RFC7296:
In any case, keying material
for each Child SA MUST be taken from the expanded KEYMAT using the
following rules:
All keys for SAs carrying data from the initiator to the responder
are taken before SAs going from the responder to the initiator.
If multiple IPsec protocols are negotiated, keying material for
each Child SA is taken in the order in which the protocol headers
will appear in the encapsulated packet.
If an IPsec protocol requires multiple keys, the order in which
they are taken from the SA's keying material needs to be described
in the protocol's specification. For ESP and AH, [IPSECARCH]
defines the order, namely: the encryption key (if any) MUST be
taken from the first bits and the integrity key (if any) MUST be
taken from the remaining bits.
The HMAC key is the 'integrity key'
