ISO 27001 • NIS 2

What Are the Differences Between NIS2 and ISO 27001?

Meryem Çeliker
Meryem Çeliker
·February 23, 2026·4 min read
What Are the Differences Between NIS2 and ISO 27001?

Learn the key differences between the NIS2 Directive and ISO/IEC 27001. Understand how both frameworks shape cybersecurity compliance, governance, and risk management — and why aligning them can future-proof your organization.

1. Understanding the NIS2 and ISO 27001 Frameworks

In today’s interconnected digital world,cybersecurity compliancehas become a business necessity rather than an option. Two frameworks stand out: theEU’s NIS2 Directiveand theISO/IEC 27001 standard.

Both share a common goal — strengthening information security — yet they differ inlegal nature, scope, and enforcement.

Before exploring their differences, it’s essential to understand the foundation of each.

2. What Is the NIS2 Directive?

TheNIS2 Directive (EU 2022/2555)is aEuropean Union cybersecurity lawthat came into force in 2023, replacing the original NIS Directive from 2016.

Its main goal is to improve theresilience of critical entitiesand ensure that EU member states follow a unified cybersecurity standard.

Key Highlights of NIS2:

  • Legal Requirement:Compliance ismandatoryfor covered entities.

  • Sectors Covered:Energy, transport, healthcare, finance, public administration, and digital infrastructure.

  • Enforcement:National authorities can audit and fine non-compliant organizations.

  • Penalties:Up to€10 million or 2% of global turnover, whichever is higher.

  • Focus Areas:Incident reporting, risk management, business continuity, and supply chain security.

NIS2 is not a certification framework — it’sa legal obligationthat defines cybersecurity accountability at the EU level.

3. What Is ISO/IEC 27001?

ISO/IEC 27001is theinternational gold standardfor information security management. It outlines how to establish, implement, maintain, and continually improve anInformation Security Management System (ISMS).

Unlike NIS2, ISO 27001 isvoluntary, but certification is globally recognized and often required by clients and partners.

Core Components of ISO 27001:

  • ISMS Implementation:Policies, risk treatment, and continual improvement.

  • Annex A Controls:93 security controls covering technology, people, and processes.

  • Certification:Granted by accredited third-party auditors.

  • Applicability:Any organization, regardless of size or sector.

By achieving ISO 27001 certification, organizations demonstrate theircommitment to cybersecurity best practicesandregulatory readiness.

4. NIS2 vs ISO 27001: A Detailed Comparison

Category

NIS2 Directive

ISO/IEC 27001

Nature

EU Directive – mandatory by law

International Standard – voluntary

Purpose

Strengthen cybersecurity and resilience across EU critical sectors

Establish and maintain an ISMS

Applicability

Essential & important entities (specific industries)

Any organization worldwide

Regulatory Oversight

National authorities (ENISA coordination)

Independent certification bodies

Certification

No certification – legal compliance

ISO certification through accredited auditors

Incident Reporting

Mandatory (within 24–72 hours)

Recommended (part of continual improvement)

Penalties

Up to €10M or 2% of global revenue

None (loss of certification only)

Focus Areas

Governance, reporting, supply chain risk, operational continuity

Confidentiality, integrity, and availability

Geographical Scope

European Union

Global

5. Key Differences Between NIS2 and ISO 27001

The maindifference between NIS2 and ISO 27001lies in theirintent and enforcement:

  • NIS2is alegislative framework, forcing compliance under EU law.

  • ISO 27001is amanagement system framework, proving due diligence through certification.

In simple terms:

ISO 27001 helps youbuilda secure system.
NIS2 ensures you’reaccountablefor maintaining one.

6. How NIS2 and ISO 27001 Work Together

For most organizations, the most effective approach isintegrationrather than choosing one over the other.

ISO 27001 provides theoperational structureto fulfill many of NIS2’s obligations, including:

  • Risk Assessment & Mitigation(ISO 27001 Clause 6.1)

  • Incident Management & Reporting(Annex A 5.25–5.30)

  • Business Continuity & Disaster Recovery(Annex A 5.29)

  • Supply Chain Risk Management(Annex A 5.20–5.23)

  • Governance & Leadership Accountability(Clause 5)

This means that organizationsalready ISO 27001-certifiedarewell positionedto demonstrate NIS2 compliance with minimal adjustments.

7. Steps to Achieve NIS2 and ISO 27001 Alignment

Follow these actionable steps to align both frameworks efficiently:

  1. Conduct a Gap Analysis:Compare your current ISMS controls with NIS2 requirements.

  2. Identify Entity Category:Determine whether your organization is anessentialorimportantentity under NIS2.

  3. Establish Governance Structure:Assign roles and responsibilities for compliance monitoring.

  4. Implement Risk-Based Controls:Prioritize measures aligned with ISO 27001 Annex A.

  5. Enhance Incident Response:Develop internal and external reporting channels within 24 hours.

  6. Train and Audit Regularly:Conduct internal audits and employee awareness sessions.

These steps not only ensure compliance but also improvecyber resilience and customer trust.

8. Benefits of Combining NIS2 and ISO 27001

  • Regulatory Readiness:ISO 27001 supports legal compliance under NIS2.

  • Enhanced Trust:Certification boosts brand credibility and transparency.

  • Reduced Risk Exposure:Proactive monitoring reduces the likelihood of incidents and fines.

  • Operational Efficiency:Unified frameworks streamline documentation and audits.

  • Competitive Advantage:Compliance becomes a differentiator in public tenders and B2B contracts.

9. Conclusion

WhileNIS2 Directivesetslegal obligations,ISO/IEC 27001defines themethodologyto achieve them.

Together, they form a powerful duo — one enforcing accountability, the other providing the structure for continuous improvement.

By integrating both frameworks, organizations not only achievecompliancebut also gainresilience, efficiency, and stakeholder confidencein an increasingly complex cyber landscape.

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Meryem ÇelikerWRITTEN BYMeryem Çeliker

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