NIS2 Directive (Directive (EU) 2022/2555)vsCOSO Enterprise Risk Management (ERM) Framework (2017)
See exactly how NIS2 Directive (Directive (EU) 2022/2555) controls map to COSO Enterprise Risk Management (ERM) Framework (2017). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
NIS2 Directive (Directive (EU) 2022/2555) maps to COSO Enterprise Risk Management (ERM) Framework (2017) with 10% coverage across 4 directly mapped controls. Analysis of 41 NIS2 Directive (Directive (EU) 2022/2555) controls identifies 37 compliance gaps — primarily concentrated in Compliance and Enforcement.
Source: TheArtOfService Knowledge Graph | 41 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 11 of 11 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Compliance and Enforcement(5 mappings)
Energy Sector Obligations(6 mappings)
Related Comparisons
Other NIS2 Directive (Directive (EU) 2022/2555) comparisons
Other COSO Enterprise Risk Management (ERM) Framework (2017) comparisons
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What are the key differences between NIS2 Directive (Directive (EU) 2022/2555) and COSO Enterprise Risk Management (ERM) Framework (2017)?
NIS2 Directive (Directive (EU) 2022/2555) has 41 controls across its framework, while COSO Enterprise Risk Management (ERM) Framework (2017) covers 20 controls. Direct mapping analysis identifies 4 overlapping controls (10% coverage). The frameworks diverge most significantly in Compliance and Enforcement, where 36 NIS2 Directive (Directive (EU) 2022/2555) controls have no direct COSO Enterprise Risk Management (ERM) Framework (2017) equivalent.
How many controls map between NIS2 Directive (Directive (EU) 2022/2555) and COSO Enterprise Risk Management (ERM) Framework (2017)?
Of 41 total NIS2 Directive (Directive (EU) 2022/2555) controls, 4 map directly to COSO Enterprise Risk Management (ERM) Framework (2017) controls — representing 10% coverage. The remaining 37 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping NIS2 Directive (Directive (EU) 2022/2555) to COSO Enterprise Risk Management (ERM) Framework (2017)?
37 NIS2 Directive (Directive (EU) 2022/2555) controls have no direct equivalent in COSO Enterprise Risk Management (ERM) Framework (2017). The highest concentration of gaps is in Compliance and Enforcement with 36 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.
Which control domains have the most gaps between NIS2 Directive (Directive (EU) 2022/2555) and COSO Enterprise Risk Management (ERM) Framework (2017)?
The domain with the highest gap count is Compliance and Enforcement (36 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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