NIS2 and AI: Why AI governance belongs in NIS2 risk management

The underestimated risk: AI under NIS2

Most companies treat NIS2 as a pure IT security issue. Firewall, SIEM, incident response — the usual suspects. In doing so, many overlook a growing risk: artificial intelligence.

Every AI system in your company — whether ChatGPT, Copilot, an internal ML pipeline or an AI-powered CRM — is, for an entity in scope, part of the IT systems that must be secured under Section 30 BSIG. NIS2 does not mention AI explicitly.And this means that the same risk management requirements apply to these systems as to your entire IT infrastructure.

AI-specific obligations come from the EU AI Act: prohibitions since February 2025, general-purpose AI obligations since August 2025, high-risk obligations under Annex III from December 2, 2027. Companies face a double burden that they can only manage with an integrated framework: AI governance.

Where NIS2 and AI overlap

1. ICT risk management (Section 30 BSIG)

Section 30 BSIG requires risk management measures for the IT systems, components and processes the entity uses to provide its services; AI systems are included. AI systems bring with them specific risks that are missing in classic IT risk analyses: hallucinations, bias, model drift, prompt injection and uncontrolled data access.

2. Incident Reporting

If an AI system makes incorrect decisions, leaks confidential data or is manipulated - is that a reportable security incident? Only if it is a significant incident under Section 32 BSIG. In that case the same deadlines apply from becoming aware: early warning within 24 hours, notification within 72 hours, final report one month after the 72-hour notification.

3. Supply Chain Security

ChatGPT is a third party. Copilot is a third party provider. Every external AI API is part of your supply chain — and therefore rated under NIS2. Have you conducted a risk analysis for OpenAI, Google or Anthropic as a supplier?

4. Training requirement

Section 38 BSIG requires management to attend training regularly. Article 4 of the EU AI Act requires measures to support staff AI literacy (since February 2025, softened by the Digital Omnibus in July 2026). Two laws, one message: Anyone who uses AI must know what they are doing.

From December 2027: The high-risk AI obligations

Since July 29, 2026, Germany's AI Market Surveillance and Innovation Promotion Act (KI-MIG) has been in force. The Federal Network Agency (BNetzA) is now the central supervisory authority for AI in Germany.

From December 2, 2027, the obligations for high-risk AI systems under Annex III apply, and from August 2, 2028 for those under Annex I:

• Mandatory risk management system for every high-risk AI system

• Technical documentation and logging

• Human Oversight – human control must be guaranteed

• Transparency obligations towards users

• Regular review and monitoring

High-risk AI includes:AI in personnel selection, credit scoring, remote biometric identification, AI as a safety component of critical infrastructure, education and law enforcement.

Shadow AI: The blind spot in NIS2 risk management

Many employees use private GenAI accounts for work tasks.Each and every one of these cases is potentially:

• A data breach (GDPR)

• An ICT risk as defined by NIS2

• An indication of missing AI literacy measures under Art. 4 EU AI Act

If your sales department enters customer data into ChatGPT, your HR department pre-selects applications with a private AI tool, or your developers use code from uncontrolled AI sources — then you have a NIS2 problem that cannot be solved with firewalls alone.

AI Governance: A Framework for NIS2 + AI Act

The solution is not a second compliance system in addition to the ISMS, but rather an extension: AI Governance integrates AI-specific risks into your existing risk management.

What an integrated NIS2+AI framework includes:

• AI inventory: Which AI systems are in use? (Also capture Shadow AI)

• Risk assessment: Classification according to EU AI Act risk classes + NIS2 relevance

• Usage guidelines: What is allowed in which AI tool - and what is not allowed under any circumstances

• Reporting processes: Integrate AI incidents into the NIS2 reporting structure

• Supplier evaluation: evaluate OpenAI, Google, Microsoft as third-party ICT providers

• Training: Combined NIS2 + AI competency training

• Monitoring: Ongoing monitoring of AI outputs and data flows

ADVISORI does not build a parallel system, but rather expands your existing ISMS with an AI annex. This avoids duplicate structures compared to rebuilding.More about our AI governance approach.

Frequently asked questions

Do we need to declare AI systems in the NIS2 registration portal?

Not directly during registration. But AI systems must be included in your risk management, which the BSI can inspect at particularly important entities (Section 61 BSIG; regular evidence only three years after entry into force) and at important entities on an ad hoc basis (Section 62 BSIG).

Is ChatGPT a high-risk AI system?

ChatGPT itself doesn't — but the way you use it can be high-risk. If you use ChatGPT for personnel selection, creditworthiness assessments or decisions on access to education, the application falls under the high-risk category.

Who is responsible for AI compliance — CISO or AI officer?

Ideally both in coordination. The CISO is responsible for ICT security (NIS2), an AI officer or AI representative is responsible for the specific AI Act duties. ADVISORI recommends an integrated governance structure.

Conclusion: NIS2 without AI Governance is incomplete

Anyone who implements NIS2 without addressing AI risks has a gap in risk management— and with it a liability problem. The combination of NIS2 (now) and EU AI Act (in stages since 2025, high-risk obligations from December 2027) requires an integrated approach.

ADVISORI supports you in integrating NIS2 compliance and AI governance. ISO 27001 certified, DORA and NIS2 experienced, with its own AI platform.Arrange a no-obligation initial consultation.

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