TheArtOfService
Cross-Framework Mapping

SOC 2vsNIS2 Directive

See exactly how SOC 2 controls map to NIS2 Directive. Pre-computed mappings, identified gaps, and coverage analysis.

48
Controls Mapped
13
Gaps Found
54%
Coverage

A reviewed coverage crosswalk for this pair is available. See which NIS2 Directive controls you already evidence.

According to the TheArtOfService Compliance Knowledge Graph:

SOC 2 maps to NIS2 Directive with 54% coverage across 33 directly mapped controls. Analysis of 61 SOC 2 controls identifies 28 compliance gaps, primarily concentrated in P - Privacy.

Source: TheArtOfService Knowledge Graph | 61 controls analysed | 686 frameworks | 310K+ cross-framework mappings

Control Mappings

Showing 20 of 48 mapped controls across 3 domains. Sign up to explore all 310K+ mappings across 686 frameworks.

A - Availability(3 mappings)

SOC2-A1.1Maintains capacity to meet availability commitments
→nis2-directive::Art.21.2.cBusiness continuity, backup management, disaster recovery and crisis management
SOC2-A1.2Environmental protections, data backups, and recovery infrastructure support availability
→nis2-directive::Art.21.2.cBusiness continuity, backup management, disaster recovery and crisis management
SOC2-A1.3Recovery plan procedures support system recovery from failures
→nis2-directive::Art.21.2.cBusiness continuity, backup management, disaster recovery and crisis management

CC - Common Criteria (Security)(17 mappings)

SOC2-CC1.2COSO principle 2: Board exercises oversight responsibility
→nis2-directive::Art.20.1Management body approves the cybersecurity risk-management measures and oversees their implementation
SOC2-CC1.3COSO principle 3: Management establishes structures, reporting lines, and authorities
→nis2-directive::Art.20.1Management body approves the cybersecurity risk-management measures and oversees their implementation
SOC2-CC1.4COSO principle 4: Demonstrates commitment to attract and retain competent individuals2 targets
→nis2-directive::Art.20.2Train the management body, and offer equivalent training to staff on a regular basis
→nis2-directive::Art.21.2.iHuman resources security, access control policies and asset management
SOC2-CC1.5COSO principle 5: Holds individuals accountable for internal control responsibilities
→nis2-directive::Art.20.1Management body approves the cybersecurity risk-management measures and oversees their implementation
SOC2-CC2.3COSO principle 15: Communicates with external parties regarding matters affecting controls2 targets
→nis2-directive::Art.21.2.dSupply chain security, covering the relationship with each direct supplier and service provider
→nis2-directive::Art.23.2Tell affected service recipients about significant cyber threats and the remedies open to them
SOC2-CC3.1COSO principle 6: Specifies objectives to identify and assess risks2 targets
→nis2-directive::Art.21.1Take proportionate all-hazards measures calibrated to the entity's own risk exposure
→nis2-directive::Art.21.2.aPolicies on risk analysis and on information system security
SOC2-CC3.2COSO principle 7: Identifies risks and analyzes to determine how managed2 targets
→nis2-directive::Art.21.1Take proportionate all-hazards measures calibrated to the entity's own risk exposure
→nis2-directive::Art.21.2.aPolicies on risk analysis and on information system security
SOC2-CC3.4COSO principle 9: Identifies and assesses changes that could impact internal controls
→nis2-directive::Art.21.3Take account of supplier-specific vulnerabilities and of Union coordinated supply chain risk assessments
SOC2-CC4.1COSO principle 16: Selects and develops ongoing and separate evaluations
→nis2-directive::Art.21.2.fPolicies and procedures to assess the effectiveness of the cybersecurity risk-management measures
SOC2-CC4.2COSO principle 17: Evaluates and communicates deficiencies in a timely manner3 targets
→nis2-directive::Art.20.1Management body approves the cybersecurity risk-management measures and oversees their implementation
→nis2-directive::Art.21.2.fPolicies and procedures to assess the effectiveness of the cybersecurity risk-management measures
→nis2-directive::Art.21.4Take corrective measures without undue delay on finding that the measures are not met
SOC2-CC5.1COSO principle 10: Selects and develops control activities to mitigate risks
→nis2-directive::Art.21.1Take proportionate all-hazards measures calibrated to the entity's own risk exposure

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Coverage crosswalk

The SOC 2 to NIS2 Directive crosswalk

The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which NIS2 Directive controls your existing SOC 2 work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.

SOC 2 into NIS2 Directive
32.1%

9 of 28 NIS2 Directive controls are evidenced by work you have already done for SOC 2. 19 are genuine gaps.

61.5%NIS2 Chapter IV: Cybersecurity Risk-Management Measures (Article 21)
50%NIS2 Chapter IV: Governance (Article 20)
0%NIS2 Chapter IV: Incident Reporting (Article 23)
0%NIS2 Chapter IV: Supply Chain Assessment, Certification and Standardisation (Articles 22, 24, 25)
Machine verified. Claude Code on the Max plan, judged in context, signed off 2026-08-20. 48 candidate mappings were examined and 0 were removed by a pass whose job was to argue against them.Mappings were judged by Claude Code rather than read line by line by a practitioner. Every claim shows its reasoning so you can check it. Ask and a practitioner will review this pair.

A sample of what the report says

Evidenced: Art.20.1 Management body approves the cybersecurity risk-management measures and oversees their...

Management establishes structures, reporting lines and authorities with board oversight.

Grounded in SOC2-CC1.3 COSO principle 3: Management establishes structures, reporting lines, and authorities. Confidence high, survived the refutation pass.

Gap: Art.20.2 Train the management body, and offer equivalent training to staff on a regular basis

Members of the management body are required to follow training, and the entity is expected to put comparable training in front of its employees regularly. The stated purpose sets the standard: the training has to leave the body able to...

Every one of the 9 evidenced controls and 19 gaps in the report carries this much reasoning, so you can check the claim rather than take it on trust.

NIS2 Directive into SOC 2
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

SOC 2 to NIS2 Directive
$299
per framework pair, one time
  • Every evidenced control, with the reasoning behind it
  • Every gap, with what it requires
  • Its level of review stated plainly, not a bare number

Why this page shows two different percentages. The 54% in the header counts how many SOC 2 controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many NIS2 Directive controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.

A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.

Related Comparisons

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Other NIS2 Directive comparisons

NIST Cybersecurity Framework 2.0 vs NIS2 Directive26 mappingsC5 (Germany) vs NIS2 Directive26 mappingsISO 27002:2022 vs NIS2 Directive26 mappingsISO 27001:2022 vs NIS2 Directive26 mappingsDORA vs NIS2 Directive24 mappingsFedRAMP High vs NIS2 Directive20 mappingsFedRAMP Moderate vs NIS2 Directive20 mappingsNIST SP 800-53 Rev 5 MODERATE vs NIS2 Directive20 mappings

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What are the key differences between SOC 2 and NIS2 Directive?

SOC 2 has 61 controls across its framework, while NIS2 Directive covers 28 controls. Direct mapping analysis identifies 33 overlapping controls (54% coverage). The frameworks diverge most significantly in P - Privacy, where 15 SOC 2 controls have no direct NIS2 Directive equivalent.

How many controls map between SOC 2 and NIS2 Directive?

Of 61 total SOC 2 controls, 33 map directly to NIS2 Directive controls, representing 54% coverage. The remaining 28 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping SOC 2 to NIS2 Directive?

28 SOC 2 controls have no direct equivalent in NIS2 Directive. The highest concentration of gaps is in P - Privacy with 15 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 SOC 2 and NIS2 Directive?

The domain with the highest gap count is P - Privacy (15 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.