A running ISO 27001 ISMS covers most of the ten cybersecurity risk-management measures in NIS2 Article 21(2), because each measure has Annex A controls and management system clauses behind it, and the Commission's implementing regulation for digital entities was drafted with ISO/IEC 27001 and 27002 as references. ENISA's technical implementation guidance maps every requirement of that regulation to ISO 27001:2022 controls. What the ISMS does not give you is the rest of NIS2: the incident reporting clock in Article 23, the management body's approval, oversight and training duties in Article 20, registration with the national authority, and the national law that applies the directive to you. ISO 27001 certification is evidence of the measures, not NIS2 compliance.
The most common question from ISO 27001-certified companies that fall under NIS2 is whether the certificate is enough. The honest answer is that it is most of the work and none of the paperwork: the measures are largely the same controls, while the duties NIS2 adds, reporting, management liability and registration, have no equivalent in the standard. This article goes measure by measure.
Article 21(2), measure by measure
| NIS2 Article 21(2) | Where ISO 27001 covers it | What NIS2 adds or expects beyond the ISMS |
|---|---|---|
| (a) Risk analysis and information system security policies | Clauses 6.1.2 and 8.2 (risk assessment), 5.2 and A.5.1 (policies) | The risk analysis must consider the all-hazards approach of Article 21(1), including physical and environmental threats |
| (b) Incident handling | A.5.24 to A.5.28, A.6.8 | The Article 23 reporting clock: early warning within 24 hours, notification within 72 hours, final report within a month |
| (c) Business continuity, backup, disaster recovery, crisis management | A.5.29, A.5.30, A.8.13, A.8.14 | Crisis management as an explicit capability, with roles and communication, which ISO leaves to the continuity plan |
| (d) Supply chain security | A.5.19 to A.5.23 | Supplier assessment must consider the supplier's own vulnerabilities and development practices and the results of EU coordinated risk assessments |
| (e) Security in acquisition, development and maintenance, including vulnerability handling and disclosure | A.8.8, A.8.25 to A.8.34 | Coordinated vulnerability disclosure as a policy, not only internal handling |
| (f) Assessing the effectiveness of measures | Clauses 9.1, 9.2, 9.3; A.5.35, A.5.36 | Nothing material; the internal audit and management review are the evidence |
| (g) Cyber hygiene and training | A.6.3, A.8.7, A.8.8, A.8.9 | Training extends to the management body under Article 20(2) |
| (h) Cryptography and, where appropriate, encryption | A.8.24 | A documented policy on when encryption is used; ISO treats it as risk-driven, NIS2 expects it as a stated policy |
| (i) Human resources security, access control and asset management | A.5.9 to A.5.18, A.6.1 to A.6.7, A.8.2, A.8.3 | Nothing material; the closest mapping of the ten |
| (j) Multi-factor or continuous authentication, secured communications and emergency communications | A.8.5, A.5.14, A.8.20 to A.8.22 | MFA is named in the directive; an ISMS may have assessed it as unnecessary for some systems, and a supervisor will not accept that |
The NIS2 framework page sets out each measure in full, and the Annex A guide lists the controls referenced above.
The implementing regulation and the ENISA mapping
For DNS service providers, TLD registries, cloud, data centre and content delivery providers, managed service and managed security service providers, online marketplaces, search engines, social networks and trust service providers, the Article 21 measures are specified at EU level by Commission Implementing Regulation (EU) 2024/2690. Its annex turns the ten measures into detailed requirements, and its recitals name ISO/IEC 27001, ISO/IEC 27002 and related European standards as the basis. ENISA's Technical Implementation Guidance, published on 26 June 2025, gives practical advice and examples of evidence for each requirement and includes a mapping table from every requirement to ISO/IEC 27001:2022 and other frameworks. If you are one of those entities, that table is the crosswalk to use; if you are not, it is still the best public indication of how supervisors read the measures against the standard.
What the ISMS does not cover
- Incident reporting under Article 23: the 24-hour early warning, the 72-hour notification and the final report within a month, to the CSIRT or competent authority. The ISMS has an incident process; NIS2 adds a regulatory clock and recipients.
- Management accountability under Article 20: the management body approves the measures, oversees their implementation, can be held liable, and must follow training. ISO 27001's leadership clause does not create personal liability or mandate training for directors.
- Registration and identification: entities register with their national authority, and some sectors must notify specific details.
- National transposition: NIS2 reaches you through national law, which can add sector rules, supervisory powers and penalties. Sweden's Cybersecurity Act (2025:1506) has applied since 15 January 2026.
- Supply-chain pull-through under Article 21(2)(d): NIS2 entities must assess their suppliers, so a certified supplier helps its customers; the entity still has to run the assessment.
Using the certificate with supervisors and customers
An ISO 27001 certificate, with its scope statement and the Statement of Applicability behind it, is the most concise evidence that the Article 21 measures exist and are audited. Supervisors treat it as evidence, not as a finding of compliance, and will still ask for the reporting procedure, the management body's approval and the training records. Customers that are NIS2 entities will ask for it under Article 21(2)(d) and may ask for the SoA to see whether the controls they depend on are included. Keep the scope wide enough to cover the services those customers buy. Noru maps NIS2's requirements onto the same control library as ISO 27001, so the evidence collected for one serves the other; the regulatory compliance solution describes that setup.
Primary sources
- Directive (EU) 2022/2555 (NIS2), EUR-Lex
- Commission Implementing Regulation (EU) 2024/2690 — technical and methodological requirements for digital infrastructure and digital providers, EUR-Lex
- NIS2 Technical Implementation Guidance (26 June 2025), with the mapping table to ISO/IEC 27001:2022, ENISA
- Sweden's Cybersecurity Act (2025:1506) enters into force, Swedish Energy Agency
- ISO/IEC 27001:2022 — information security management systems, ISO