Who is liable for AI entries under NIS2?

What does NIS 2 give to management?

Under Art. 20(1) NIS 2, management approves the risk management measures under Art. 21. It oversees their implementation and can be held liable for infringements.

In Germany, § 38(1) BSIG transposes this: management is obliged to implement the measures and oversee their implementation.

For certain digital services, Implementing Regulation (EU) 2024/2690 goes further. Under point 2.1.1 of its Annex, management accepts the risk assessment results and the residual risks, or an accountable person who reports to it.

None of these provisions mentions AI. The duty to approve and oversee stays with management, whoever filled in a field.

Art. 20(1) NIS 2 · § 38(1) BSIG · Annex point 2.1.1 CIR (EU) 2024/2690

Whose entry is it in the walkthrough?

In the walkthrough an assistant works as the person who connected it, with exactly their rights. What it saves appears in the activity log under that person's name, with “via” and the assistant's name.

So it is that person's entry. They connected the assistant and can disconnect it in Settings at any time.

With the switch “Allow AI assistants for this company” an admin can turn assistants off for the whole company. That ends every connection.

Why can the assistant not approve anything?

Approval belongs to management, so the MCP server has no tool for it. An assistant cannot finish an item, cannot record that the company decided not to do one, and cannot approve anything.

At 7.3 only someone who has been assigned the team role “CEO / Managing Director” can approve, signed in with their own account. The name and the date of the approval then stand on each document they approved.

What does the AI Act say?

A company that uses an AI assistant at work is its “deployer” under Art. 3(4) AI Act. Art. 4 as amended by Regulation (EU) 2026/1744 asks deployers for measures that support the AI literacy of their staff, with no specific level required.

In our reading, not an authority's, filling in NIS 2 records is not a high-risk use under Annex III. Our article on NIS 2 and the AI Act covers this in more detail.

Art. 3(4) and Art. 4 AI Act

Does management have to understand what it approves?

Approving and overseeing assume that management understands what it decides on. Under Art. 20(2) NIS 2, members of management have to follow training.

In Germany, § 38(3) BSIG requires management to take part in training regularly.

In the walkthrough this is item 1.1. An assistant can record there who was trained when, and upload the certificate if it can send files itself. Management has to take part itself.

Art. 20(2) NIS 2 · § 38(3) BSIG