NIS2 Baseline Obligations in Practice: Master Overview for Governance, Controls, and Incident Operations


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NIS2 Baseline Obligations in Practice: Master Overview for Governance, Controls, and Incident Operations

January 24, 2026

Italy's NIS framework requires in-scope entities to implement baseline cybersecurity measures and incident obligations under a legal and technical model centered on Legislative Decree 138/2024 and ACN's baseline determinations. Operationally, organizations need one integrated program that covers governance duties (Article 23), risk-management measures (Article 24), and incident notification (Article 25), with evidence that can be audited over time.

Sources: Legislative Decree 138/2024, ACN baseline determination, ACN baseline reading guide

Key takeaways

  • The NIS implementation model is built around Articles 23, 24, and 25 of Legislative Decree 138/2024.
  • ACN baseline specifications define practical measures and significant-incident categories.
  • The baseline guide indicates two key implementation horizons after inclusion notification: 18 months for baseline measures adoption and 9 months for significant incident-notification obligations.
  • Baseline controls are structured across governance and operational functions aligned with GOV/ID/PR/DE/RS/RC logic.
  • Execution requires one coordinated operating model across legal, cyber, IT, and management functions.

Sources: Legislative Decree 138/2024, ACN baseline reading guide, NIS baseline controls dataset

Compliance architecture at a glance

Layer What it defines Why it matters
Legislative Decree 138/2024Legal obligations and subject modelDetermines mandatory duties and accountability
ACN baseline determinationBaseline technical/organizational specificationsTranslates legal duties into control expectations
ACN operational guidesImplementation methods and evidence orientationSupports practical rollout and audit readiness

Sources: Legislative Decree 138/2024, ACN baseline determination, ACN incident-management guide

What this series covers

This series is designed to move from legal framing to implementation details:

  1. legal architecture and role model,
  2. governance and risk controls,
  3. protection, detection, and response operations,
  4. significant incident classification and reporting,
  5. evidence, audit readiness, and continuous improvement.

The goal is to make each obligation actionable with policy/process-level guidance.

Baseline obligations map

Governance and accountability

Article 23 obligations and related baseline governance controls require explicit responsibilities, management oversight, and documented policy ownership.

Risk management and protective controls

Article 24 obligations require proportionate technical, operational, and organizational measures, including documented risk treatment and control coverage.

Incident handling and notification

Article 25 obligations require incident handling capability and notification execution for significant incidents under ACN baseline taxonomy and procedures.

Sources: Legislative Decree 138/2024, ACN baseline reading guide

Program setup checklist for teams

  1. Confirm governance ownership across legal, cyber, IT, and executive stakeholders.
  2. Build a single control map from legal obligations to baseline requirements and evidence.
  3. Formalize incident lifecycle procedures from detection to notification and post-incident learning.
  4. Define audit-ready evidence sets and document update cadence.
  5. Track milestone progress against applicable baseline timelines and authority communications.

FAQ

Is this overview itself the full compliance standard?

No. It is a structured operational summary. Binding obligations are defined in legislative and ACN official acts. Sources: Legislative Decree 138/2024, ACN baseline determination

Which subjects are targeted by this framework?

The NIS framework distinguishes subjects and obligations in the legal text and subsequent ACN implementation material. Detailed scope classification must follow official criteria. Source: Legislative Decree 138/2024

What should be prioritized first in implementation?

A governance-led control mapping and evidence strategy that integrates Articles 23, 24, and 25 with the ACN baseline specifications. Sources: ACN baseline reading guide, ACN baseline determination

Aegister provides NIS2 compliance support including baseline assessment and implementation guidance. Start with our free cybersecurity assessment to evaluate your current posture.

Related guides in this series

Official sources

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