NIS2 Implementing Regulation

(37) Relevant entities should also be obliged to report incidents that have caused or are capable of causing the death of natural persons or considerable damage to natural persons’ health as such incidents are particularly serious cases of causing considerable material or non-material damage. For instance, an incident affecting a relevant entity could cause unavailability of healthcare or emergency services, or the loss of confidentiality or integrity of data with an effect on the health of natural persons. For the purpose of determining whether an incident has caused or is capable of causing considerable damage to a natural person’s health, relevant entities should take into account whether the incident caused or is capable of causing severe injuries and ill-health. For that purpose, the relevant entities should not be required to collect additional information to which they do not have access.