On July 7, 2026, the Irish National Cyber Security Centre (“NCSC”) published guidance for management boards and senior executives of organizations subject to the EU’s Network and Information Security Directive (“NIS2”). Reflecting a central theme of NIS2, the Guidance makes it clear that cybersecurity is no longer solely a technical issue, but a governance and risk-management matter that requires active oversight at “the highest levels of executive management.”  It is a helpful document for organizations that are likely to be subject to NIS2, expect to be supervised in Ireland, and that are considering their governance structures and board-level oversight mechanisms.