--- title: "Governance: guides and insights" description: "Roles, responsibilities and board approvals: what NIS 2 asks of the people who run the company, and how to prove it." canonical: https://www.aegister.com/en/cms/keyword/governance/ url: /en/cms/keyword/governance/ lang: en --- ![](https://www.aegister.com/static/images/header-news.webp) # Governance Roles, responsibilities and board approvals: what NIS 2 asks of the people who run the company, and how to prove it. ## All articles October 09, 2026 ### [NIS 2 assessment: a self-assessment checklist for SMEs](https://www.aegister.com/en/cms/insights/nis2-assessment-self-assessment-checklist/) Your company has just found out it falls under NIS 2. A self-assessment to run before an ACN review or an external audit: confirm scope, find the mea… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +7 October 08, 2026 ### [NIS 2 vs ISO 27001: what certification covers and the gaps](https://www.aegister.com/en/cms/insights/nis2-vs-iso-27001-mapping-gaps/) Your company holds or plans ISO/IEC 27001 and falls under NIS 2. What the certification already covers, the obligations D.Lgs. 138/2024 adds (registr… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [Incident notification](https://www.aegister.com/en/cms/keyword/incident-notification/) +7 September 27, 2026 ### [ACN NIS Vademecum 2026: Compliance Calendar and Operational Checklist](https://www.aegister.com/en/cms/insights/acn-nis-vademecum-2026-compliance-calendar/) ACN's NIS Vademecum 1.0 (September 2026) puts the NIS obligations on one calendar: six obligation families, three recurring annual windows and differ… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +7 September 27, 2026 ### [NIS Entity List Update: Late Registrations, Reviews and the 2027 Window](https://www.aegister.com/en/cms/insights/nis-2027-entity-list-reinforced-measures-registration/) On 18 September 2026 ACN announced an update of the NIS entity list after more than 2,000 late registrations and about 2,000 reviews, and confirmed t… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +6 February 24, 2026 ### [NIS 2 Executive Board Reporting: How to Turn Audit Outputs into Governance Decisions](https://www.aegister.com/en/cms/insights/nis2-executive-board-reporting-audit-governance/) Practical executive reporting model for NIS 2 audit outcomes with minimum KPI set, traffic-light escalation, and evidence-based closure visibility fo… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Incident notification](https://www.aegister.com/en/cms/keyword/incident-notification/) +9 February 23, 2026 ### [Prioritizing NIS 2 Audit Findings: From Gap List to Remediation Execution](https://www.aegister.com/en/cms/insights/nis2-audit-findings-prioritization-remediation-execution/) Severity-to-execution model for NIS 2 audit findings with dependency-aware sequencing, triage criteria, and evidence-based closure tracking for remed… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +8 February 20, 2026 ### [UNI/PdR 174:2025 for NIS Organizations Certified to ISO 27001: What It Changes Operationally](https://www.aegister.com/en/cms/insights/uni-pdr-174-2025-nis-iso-27001/) ACN published UNI/PdR 174:2025 as an operational bridge between ISO/IEC 27001 and NIST CSF 2.0 for NIS-scoped organizations. It helps ISO-certified e… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +7 February 19, 2026 ### [NIS 2 Compliance Documentation Audit: Interview and Evidence Collection Workflow](https://www.aegister.com/en/cms/insights/nis2-audit-interview-evidence-collection-workflow/) Structured interview and evidence collection workflow for NIS 2 documentation audits, with a 6-domain model, evidence maturity scale, and gap-to-reme… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +6 February 18, 2026 ### [Cross-Document Coherence in NIS 2 Documentation: Audit Method and Controls](https://www.aegister.com/en/cms/insights/nis2-cross-document-coherence-audit-method/) Five-dimension coherence audit model for NIS 2 documentation sets covering terminology, roles, cross-references, review cycles, and incident flow con… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +7 February 18, 2026 ### [NIS 2 point of contact and CSIRT contact: designation, duties and deadlines](https://www.aegister.com/en/cms/insights/nis2-point-of-contact-csirt-role-accountability/) ACN Determination 127437/2026 sets four roles for NIS entities: point of contact, substitute, CSIRT contact and optional substitutes of the CSIRT con… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [Determinazione 127437/2026](https://www.aegister.com/en/cms/keyword/determinazione-1274372026/) +9 February 17, 2026 ### [NIS 2 Evidence Matrix and Board-Approval Readiness: Practical Audit Method](https://www.aegister.com/en/cms/insights/nis2-evidence-matrix-board-approval-readiness-audit/) Practical method for building an NIS 2 evidence matrix with maturity scoring and board-approval readiness checks for baseline compliance audit. [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +7 February 16, 2026 ### [NIS 2 Requirement-to-Document Mapping: Building a Defensible Audit Structure](https://www.aegister.com/en/cms/insights/nis2-requirement-document-mapping-audit-structure/) Practical method for mapping NIS 2 baseline requirements to primary documents, supporting evidence, and governance controls to build a defensible aud… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Governance](https://www.aegister.com/en/cms/keyword/governance/) +6 February 14, 2026 ### [NIS 2 Documentary Evidence and Audit Readiness: How to Structure Compliance Proof](https://www.aegister.com/en/cms/insights/nis2-documentary-evidence-audit-readiness/) ACN baseline guidance requires documentary evidence as a core compliance element. Practical guide to evidence families, obligation-to-evidence mappin… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +9 February 13, 2026 ### [Compliance Documentation Audit for NIS 2 Baseline Obligations: Method Overview](https://www.aegister.com/en/cms/insights/compliance-documentation-audit-nis2-method-overview/) A Compliance Documentation Audit maps NIS 2 documents to baseline requirements, scores maturity on a 0-4 scale, verifies evidence traceability, and c… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +6 February 12, 2026 ### [NIS 2 baseline deadline October 2026: 8-month implementation roadmap](https://www.aegister.com/en/cms/insights/nis2-baseline-deadline-october-2026-implementation-roadmap/) With the NIS 2 baseline adoption deadline set for October 2026, organizations have roughly 8 months left. This guide provides a compressed, phased ro… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +6 February 11, 2026 ### [NIS 2 KPIs and continuous improvement: operational metrics for resilient compliance](https://www.aegister.com/en/cms/insights/nis2-kpis-continuous-improvement/) ACN guidance frames improvement as a continuous phase across the full incident lifecycle. This guide provides a practical KPI framework, governance r… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +8 February 11, 2026 ### [Common NIS 2 compliance mistakes: practical gaps that delay baseline readiness](https://www.aegister.com/en/cms/insights/nis2-common-compliance-mistakes/) Most NIS 2 delays are operational: missing evidence, unclear ownership, untested notification workflows, and late governance decisions. A practical g… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +6 February 09, 2026 ### [NIS 2 incident management and CSIRT notification plan: practical guide for an approvable RS.MA-01 document](https://www.aegister.com/en/cms/insights/nis2-incident-management-csirt-notification-plan-rs-ma-01/) The incident management plan is mandatory under NIS 2 Appendix C (RS.MA-01). This guide covers what an approvable plan must include, a practical temp… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) [Incident notification](https://www.aegister.com/en/cms/keyword/incident-notification/) +10 February 06, 2026 ### [NIS 2 crisis management plan: practical guide for an approvable ID.IM-04 document](https://www.aegister.com/en/cms/insights/nis2-crisis-management-plan-id-im-04/) The crisis management plan is mandatory under NIS 2 Appendix C (ID.IM-04). This guide covers what an approvable plan must contain, a practical templa… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +10 February 06, 2026 ### [NIS 2 disaster recovery plan: practical guide for an approvable ID.IM-04 document](https://www.aegister.com/en/cms/insights/nis2-disaster-recovery-plan-id-im-04/) The disaster recovery plan is mandatory under NIS 2 Appendix C (ID.IM-04). This guide covers what an approvable DR plan must contain, a practical tem… [NIS 2](https://www.aegister.com/en/cms/keyword/nis-2/) [NIS 2 baseline measures](https://www.aegister.com/en/cms/keyword/nis-2-baseline-measures/) [ACN](https://www.aegister.com/en/cms/keyword/acn/) +10