Organisations across the European Union are preparing for NIS 2. The directive significantly raises expectations for cybersecurity, governance and accountability. Many companies are discovering that their existing security documentation is incomplete, outdated or fragmented across different teams. As a result, they face uncertainty about whether they will be ready when national enforcement begins.
ISO 27001 provides a structured system that helps organisations build the level of maturity and operational discipline expected under NIS 2. While NIS 2 is a legal requirement and ISO 27001 is a voluntary standard, both rely on the same fundamental principles. By aligning internal practices with ISO 27001, companies can accelerate their readiness and avoid the common pitfalls that lead to last-minute compliance issues.
NIS 2 sets legal minimums. These include stricter governance responsibilities, mandatory incident reporting, supply chain security oversight and evidence of continuous risk management. ISO 27001 describes how to create a complete Information Security Management System. Because it is structured around ongoing risk assessment, leadership involvement and documented controls, it directly supports many of the NIS 2 obligations.
It is useful to understand that NIS 2 does not provide details on how to operationalise its requirements. It tells organisations what must be achieved but not how to design the processes that achieve it. ISO 27001 fills this gap. It provides the methodology, structure and discipline that give organisations a practical way to meet NIS 2 expectations.
NIS 2 increases the personal accountability of executive leadership. Directors must understand the organisation’s exposure to cyber risk and must be involved in the strategic decisions that influence its security posture. ISO 27001 already requires top management to engage actively with risk, approve security objectives and demonstrate commitment to continual improvement.
When both frameworks are aligned, organisations can show that the leadership team receives regular security updates, participates in decision-making and allocates resources effectively. This evidence is essential for NIS 2 because authorities can investigate leadership involvement after an incident.
NIS 2 expects organisations to manage risk in a structured and ongoing way. You cannot rely on an annual assessment or a one-off audit. Instead, you must show that new risks are identified, analysed and addressed as part of daily operations.
ISO 27001 is built on the principles of continuous improvement commonly expressed through the Plan–Do–Check–Act (PDCA) cycle, also known as the Deming wheel. Risk assessment and treatment planning represent the planning phase. Control implementation and operational security activities form the execution phase. Monitoring, internal audits and performance measurement enable checking. Corrective actions and management review drive improvement. This cycle ensures that organisations move from reactive behaviour to proactive governance. It is also one of the strongest ways to demonstrate NIS 2 maturity, as regulators will look for evidence that security is not a static document but a system that evolves as threats and technologies change.
NIS 2 introduces strict reporting timelines. Some incidents must be reported within twenty-four hours of detection, followed by a detailed report within seventy-two hours. Organisations that lack well-defined processes often struggle to meet these deadlines. They discover too late that they do not have clear internal responsibilities, communication paths or evidence collection procedures.
ISO 27001 requires a documented incident management process. This includes classification, escalation, communication, investigation and lessons learned. When implemented correctly, it provides the structure organisations need to respond quickly and consistently. It also creates the traceability that regulators expect when evaluating compliance with NIS 2 reporting.
NIS 2 places significant importance on supply chain oversight. Organisations must ensure that their suppliers meet an acceptable level of security maturity. Many companies still rely on informal trust, outdated questionnaires or fragmented procurement processes. These practices are now considered insufficient.
ISO 27001 introduces clear requirements for third-party management. It defines how to evaluate suppliers, integrate security obligations into contracts and monitor ongoing compliance. This creates a transparent and repeatable system that aligns well with NIS 2 obligations. It also reduces the risk of supply chain incidents that could trigger an investigation or penalties.
NIS 2 refers to both technical and organisational measures. ISO 27001 Annex A offers a detailed set of controls that organisations can adopt and tailor. These include awareness training, secure configuration, access management, business continuity, system monitoring and vulnerability management. When organisations implement these controls in a structured way, they create a strong foundation that meets many of the expectations of NIS 2.
It is important to highlight that ISO 27001 does not mandate specific technologies. Instead, it provides a governance structure that ensures the correct technologies and processes are selected based on risk. This is fully aligned with the principles of NIS 2.
One of the most underestimated challenges of NIS 2 is evidence. Authorities will expect clear documentation that shows risks were evaluated, decisions were taken, controls were implemented, and incidents were handled appropriately. Many organisations discover that their documentation is scattered, inconsistent or incomplete, which makes compliance validation difficult.
ISO 27001 provides a comprehensive documentation framework. Policies, procedures, audit results, management reviews and risk assessments are structured in a way that creates clear traceability. This helps organisations provide evidence to regulators without scrambling to assemble information after an incident.
Organisations do not need to be certified to ISO 27001 to benefit from the standard. Even partial alignment can significantly improve readiness for NIS 2. However, full implementation offers the strongest assurance because it introduces discipline and accountability at every level of the organisation.
A practical approach includes the following steps:
1. Assess the organisation against ISO 27001 to identify governance gaps.
2. Align leadership responsibilities with the NIS 2 requirements for oversight and accountability.
3. Implement or refine the risk management process to ensure continuous visibility into emerging threats.
4. Review incident response procedures to ensure they support the NIS 2 reporting timelines.
5. Strengthen supply chain oversight and integrate security into procurement decisions.
6. Consolidate documentation into a single, traceable ISMS.
This structured approach reduces the likelihood of surprises during compliance inspections and improves overall resilience.
ISO 27001 provides a comprehensive, methodical and internationally recognised system that directly supports the obligations introduced by NIS 2. Organisations that treat ISO 27001 as the foundation of their governance model are better prepared for regulatory scrutiny and better equipped to handle complex cyber threats. For SMEs, enterprises and government entities, this alignment ensures long-term security maturity rather than short-term compliance.