NIS2 Recital 21

The Commission could provide guidance to assist Member States in implementing the provisions of this Directive on scope and evaluating the proportionality of the measures to be taken pursuant to this Directive, in particular as regards entities with complex business models or operating environments, whereby an entity may simultaneously fulfil the criteria assigned to both essential and important entities or may simultaneously carry out activities, some of which fall within and some of which are excluded from the scope of this Directive.