NIS2 is an EU regulatory directive. ISO/IEC 27001 is an international standard. They overlap significantly, but they are not the same. Here's a complete mapping and guidance on which one you need.
Type: EU regulatory directive (mandatory)
Who: Essential/Important entities in specific sectors
Geographic scope: EU only
Certification: No certification — enforced by national authorities
Fines: Up to EUR 10M or 2% of turnover
Governance: Article 20 requires management accountability
Type: International standard (voluntary)
Who: Any organization wanting an ISMS
Geographic scope: Global
Certification: Third-party audit, 3-year cert cycle
Fines: None — but loss of certification
Governance: Requires documented ISMS
The 10 minimum measures in NIS2 Article 21(2) map heavily to ISO 27001:2022 Annex A. Here's the full crosswalk.
Risk analysis and information system security policies
ISO 27001 Annex A: A.5.1, A.5.2, A.8.8 — Policies for information security, review, vulnerability management
Incident handling
ISO 27001 Annex A: A.5.24-A.5.28 — Information security incident management
Business continuity and crisis management
ISO 27001 Annex A: A.5.29, A.5.30 — Information security during disruption, ICT readiness for business continuity
Supply chain security
ISO 27001 Annex A: A.5.19-A.5.23 — Supplier relationships, ICT security in supplier agreements
Security in acquisition, development and maintenance
ISO 27001 Annex A: A.8.25-A.8.33 — Secure development lifecycle
Policies and procedures to assess effectiveness
ISO 27001 Annex A: A.5.35, A.5.36 — Independent review, compliance monitoring
Basic cyber hygiene and training
ISO 27001 Annex A: A.6.3, A.8.7 — Information security awareness, protection against malware
Cryptography and encryption
ISO 27001 Annex A: A.8.24 — Use of cryptography
HR security, access control, asset management
ISO 27001 Annex A: A.6.1-A.6.7, A.5.15-A.5.18, A.5.9-A.5.14 — Human resources, access control, asset management
MFA, secure comms, secure emergency comms
ISO 27001 Annex A: A.8.5, A.8.20-A.8.23 — Secure authentication, network security
You're 80% of the way to NIS2 compliance. Your ISMS already covers most of the 10 minimum measures.
What's still missing:
You don't need ISO 27001 to be NIS2 compliant. But ISO 27001 certification can:
If budget is tight, start with NIS2 compliance (Reglyze makes this affordable) and pursue ISO 27001 later if market demand requires it.