What it asks for. Personnel must report suspected incidents to the internal incident response capability within a defined time, and incident information must be reported to defined authorities.
In practice. Good practice is a simple, well-publicised reporting route such as a phishing report button, a hotline or a ticket form, plus clear criteria for when and how incidents are reported to regulators, customers and other external parties. Auditors expect reporting procedures, records of reports with timestamps and evidence of external notifications. European organisations should align this with NIS2, DORA and GDPR notification deadlines.
Common gaps. Staff often do not know what counts as an incident or fear blame for reporting. External reporting duties are frequently not mapped to who decides and who sends the notification.