The core reporting duty attaches to any incident with a significant impact on the provision of the entity's services. Article 23(3) fixes the threshold: an incident is significant if it has caused or is capable of causing severe operational disruption of the services or financial loss for the entity, or if it has affected or is capable of affecting other natural or legal persons by causing considerable material or non-material damage. Capable of causing matters, because it brings in near-miss and contained events that could have gone further. Notification goes to the CSIRT or, where the Member State so provides, the competent authority, without undue delay, and must carry whatever lets the recipient determine cross-border impact. Where appropriate the entity must also tell the recipients of its services about significant incidents likely to affect service delivery. The Directive states that notifying does not of itself increase the notifying entity's liability, which removes one common reason for delay.
NIS2 Directive Art.23.1 is one control. If you already hold one of the frameworks below, a reviewed crosswalk already says how much of NIS2 Directive your existing evidence covers. Hold DORA and 17 of 28 NIS2 Directive controls already carry evidence.
Each report names every control your existing framework evidences, every one it does not, the reasoning behind each claim, and the claims that were argued against and rejected. 0 were rejected on the DORA pair alone.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.