NIS2 Implementing Regulation

(5) In line with the principle of proportionality, where relevant entities cannot implement some of the technical and the methodological requirements of the cybersecurity risk-management measures due to their size, those entities should be able to take other compensating measures that are suitable to achieve the purpose of those requirements. For example, when defining roles, responsibilities and authorities for network and information system security within the relevant entity, micro-sized entities might find it difficult to segregate conflicting duties and conflicting areas of responsibility. Such entities should be able to consider compensating measures such as targeted oversight by the entity’s management or increased monitoring and logging.