Two worlds, different rules
If your organisation operates internationally, particularly with customers in both Europe and the US, you’ve likely encountered both NIS2 and SOC 2. They have different origins, different focus areas, and different mechanisms — but both are about building trust through demonstrable security.
Short version: NIS2 is law. SOC 2 is market requirement. You may need both.
Fundamental comparison
| Aspect | NIS2 | SOC 2 |
|---|---|---|
| Origin | EU Directive (2022/2555) | AICPA (USA) |
| Type | Mandatory | Voluntary (market-driven) |
| Geographic focus | EU/EEA | Primarily US, global usage |
| Target audience | Organisations in critical sectors | Service providers (primarily SaaS, cloud) |
| Focus | Cybersecurity in critical infrastructure | Customer data at service providers |
| Verification | National authority supervision | Independent auditor attestation |
| Certificate | No (compliance status) | Yes (Type I or Type II report) |
| Validity period | Ongoing | Type II valid for 12 months |
NIS2 in brief
What it is: EU directive for cybersecurity implemented through national legislation by Member States.
Who it applies to: Organisations in 18 defined sectors with at least 50 employees or €10M turnover.
What’s required:
- Systematic risk management
- Incident reporting within 24 hours
- Management accountability and training
- Supply chain security
- Technical and organisational measures
Consequence of non-compliance: Fines up to €10M or 2% of global turnover.
SOC 2 in brief
What it is: Framework developed by AICPA (American Institute of CPAs) for service providers handling customer data.
Who it applies to: Primarily SaaS providers, cloud services, data centres and other service companies.
Trust Service Criteria:
- Security — Protection against unauthorised access
- Availability — System availability
- Processing Integrity — Accurate data processing
- Confidentiality — Protection of confidential information
- Privacy — Handling of personal information
Type I vs Type II:
- Type I: Design of controls at a point in time
- Type II: Operating effectiveness of controls over time (6-12 months)
Key differences
NIS2: Law — you must comply if covered.
SOC 2: Voluntary — but customers may require it.
NIS2: 24 hours to national CSIRT, detailed requirements.
SOC 2: No specific timing requirements to authorities.
NIS2: Explicit personal liability for management.
SOC 2: Focus on organisational controls.
NIS2: Authority supervision when they decide.
SOC 2: Annual audit by independent auditor.
When do you need both?
Scenario 1: European company with US customers
You’re covered by NIS2 if operating in an affected sector. Your US customers require SOC 2 reports as part of their vendor due diligence. Solution: Implement both, with ISO 27001 as common foundation.
Scenario 2: US SaaS provider with EU customers
You have SOC 2 Type II. Your EU customers are covered by NIS2 and place requirements on you as a supplier. You need to demonstrate compliance with NIS2 supplier requirements, even if not directly covered.
Scenario 3: Global organisation
You have subsidiaries in both EU and US. EU operations are covered by NIS2, US operations need SOC 2 for customers. Both are needed.
ISO 27001 as a bridge
Why ISO 27001 helps:
ISO 27001 is an internationally recognised standard that provides structure for an information security management system (ISMS). It:
- Covers 70-80% of NIS2 requirements
- Is often accepted as part of SOC 2 evidence
- Is recognised globally
- Provides structure for continuous improvement
Strategy: Build on ISO 27001, add NIS2-specific requirements (incident reporting, management accountability) and supplement with SOC 2 audit when needed.
Mapping: Where do they overlap?
| Area | NIS2 | SOC 2 | ISO 27001 | |--------|------|-------|-----------|| | Risk management | ✓ | ✓ | ✓ | | Access control | ✓ | ✓ | ✓ | | Incident management | ✓ (24h) | ✓ | ✓ | | Encryption | ✓ | ✓ | ✓ | | Supplier security | ✓ | ✓ | ✓ | | Business continuity | ✓ | ✓ | ✓ | | Personnel security | ✓ | ✓ | ✓ | | Management accountability | ✓✓ | ✓ | ✓ | | Authority reporting | ✓✓ | — | — |
Practical recommendations
- Map what applies to you Are you covered by NIS2? Do you have customers requiring SOC 2? Start by understanding the requirements that actually apply.
- Build on ISO 27001 If you don't already have a structured ISMS, consider ISO 27001 as foundation. It provides structure supporting both.
- Add specific requirements Add NIS2-specific requirements (24h reporting, management accountability) and prepare for SOC 2 audit if needed.
- Plan the audit SOC 2 Type II requires external auditor and 6-12 months observation period. Plan ahead.
- Maintain continuously Both require ongoing maintenance. Build processes to keep compliance alive.
How Securapilot can help
Securapilot supports compliance for both NIS2 and SOC 2:
- NIS2 module — Full coverage of NIS2 Directive requirements
- Control frameworks — Mapping to SOC 2 Trust Service Criteria
- Audit preparation — Documentation for external auditors
- Gap analysis — Identify what’s missing
- Integrated approach — One system for both frameworks
Book a demo and see how we can support your international compliance.
Frequently asked questions
Do I need both NIS2 and SOC 2?
It depends on your business. If you operate in the EU and are covered by NIS2, you must comply with it. If you have US customers requiring SOC 2, you'll need that too. Many organisations maintain both.
Can SOC 2 compliance replace NIS2?
No, SOC 2 is not legally binding and doesn't cover all NIS2 requirements, particularly incident reporting to authorities and management accountability. You cannot achieve NIS2 compliance through SOC 2 alone.
Which is easier to achieve?
It depends on your starting point. SOC 2 requires audit by an external auditor. NIS2 requires documented compliance that may be reviewed by national authorities. Both require substantial work.
How does ISO 27001 relate to these?
ISO 27001 is an international standard recognised in both the EU and US. ISO 27001 certification covers large portions of both NIS2 and SOC 2 requirements and serves as an excellent foundation for both.
