What NIS2 is
NIS2 is an EU cybersecurity directive. Duties apply to entities meeting the relevant sector, size and national-law criteria. In Belgium, the Law of 26 April 2024 and Royal Decree of 9 June 2024 implement the framework.
What SOC 2 is
SOC 2 is an attestation engagement and report issued by a qualified practitioner under AICPA criteria. It addresses security controls and, depending on scope, availability, processing integrity, confidentiality and privacy.
Why they cannot be substituted
A SOC 2 report does not remove obligations under NIS2. Conversely, NIS2 control evidence is not itself an independent SOC 2 report. Underlying controls and evidence may overlap when the assessed scope matches.
Operational example
A SaaS supplier may face SOC 2 questionnaires from international buyers while a regulated essential operator must satisfy local NIS2 law. Map assets, owners and evidence once; maintain distinct compliance and assurance workstreams.
At a glance
| Criterion | NIS2 | SOC 2 |
|---|---|---|
| Nature | EU directive and national law | Attestation report |
| Audience | Regulated entities | Customers, partners, buyers |
| Outcome | Duties and possible supervision | Practitioner opinion and report |
How SFERE can support
SFERE: scope mapping, technical gaps, evidence inventory and remediation plan. No SOC 2 report, certification or legal opinion.
Official laws, standards & publisher resources
This is an editorial explanation. Verify consolidated laws, applicable standards and interpretations for your activity, country and date. Full standards may require a licence.