NIS2 Governance Controls (GV): Policies, Roles, and Accountability Model


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NIS2 Governance Controls (GV): Policies, Roles, and Accountability Model

January 30, 2026

In the NIS2 baseline model, the Governance (GV) domain defines how entities set cybersecurity direction, assign accountability, and maintain oversight. For compliance teams, the practical target is a governance system that links policy approval, risk strategy, role ownership, and supply-chain governance to auditable evidence.

Sources: ACN baseline obligations determination, Legislative Decree 138/2024

Key takeaways

  • Governance controls are foundational and drive all other NIS implementation areas.
  • GV controls combine context, risk strategy, roles and powers, policy lifecycle, and supply-chain governance.
  • Governing bodies and executive management are expected to approve key governance artifacts and review outcomes.
  • Evidence readiness is mandatory: governance without records is not operationally defensible.

Sources: ACN baseline obligations determination

GV structure to implement

1. Organizational context (GV.OC)

Define critical objectives, capabilities, and services that governance must protect. This anchors risk decisions and prioritization.

2. Risk management strategy (GV.RM)

Set risk priorities and criteria, then maintain a recurring governance process that reviews risk-management outcomes.

3. Roles, responsibilities, and powers (GV.RR)

Assign cybersecurity roles and decision rights formally, including interaction with governance and escalation paths.

4. Policy framework (GV.PO)

Adopt a policy set for cyber risk management, define review cadence, and ensure governance approval and periodic updates.

5. Supply-chain governance (GV.SC)

Integrate supplier cybersecurity risk in procurement and contract governance, with defined responsibilities and documented controls.

Sources: ACN baseline obligations determination

Governance artifacts and expected evidence

Governance item Minimum expectation Typical evidence
Cyber governance modelFormalized accountability modelRole matrix, governance charter
Policy governanceApproved policy set with lifecycleApproval records, revision history
Risk governance loopRecurring review and decisionsGovernance reports, risk review minutes
Supply-chain governanceSupplier-risk controls integratedProcurement requirements, contract clauses, review logs
Governance communicationDecision flow to operationsEscalation procedures, decision registers

Sources: ACN baseline obligations determination

90-day governance hardening checklist

  1. Confirm governance owners and approval authorities for cyber risk decisions.
  2. Validate GV policy coverage against baseline requirements and assign review deadlines.
  3. Update role and responsibility map with explicit decision rights and escalation triggers.
  4. Embed supplier cybersecurity requirements in procurement governance.
  5. Consolidate governance evidence into an audit-ready register.

FAQ

Are GV controls only documentation requirements?

No. GV controls require decisions, accountability, and ongoing governance actions, supported by documentary evidence. Source: ACN baseline obligations determination

Who must approve governance policies?

The baseline framework expects governance-level approval for core cybersecurity policy and related governance artifacts. Sources: ACN baseline obligations determination, Legislative Decree 138/2024

How does GV connect to technical controls?

GV sets scope, ownership, and risk priorities that drive identification, protection, detection, response, and recovery implementation. Source: ACN baseline obligations determination

Related guides in this series

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