The NIS2 Directive will affect around 29,500 companies in Germany from 2026, including many SMEs. In future, management will bear personal responsibility for information security, risk management, and business continuity. Fines can be up to €10 million or 2 percent of turnover. Core obligations include the introduction of an ISMS (e.g., ISO 27001 or VdS 10000), the systematic anchoring of risk management and business continuity, and compliance with incident reporting requirements (24 hours, 72 hours, 1 month). In addition, companies must take into account overlaps with the GDPR, the Supply Chain Act, and the Cyber Resilience Act. Conclusion: NIS2 is not purely an IT issue, but a matter for top management. Acting early strengthens security, resilience, and trust in the supply chain. The article NIS2 explained in detail for small and medium-sized enterprises appeared on MoreThanDigital, written by Christopher Schroer

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