2026 Luxembourg market survey

Out of the shadows: CISOs and DPOs in the spotlight!

Out of the shadows: CISOs and DPOs in the spotlight!
  • Survey
  • March 12, 2026

With the active support of the Club de la Sécurité de l’Information (CLUSIL), the Commission Nationale pour la Protection des Données (CNPD), and the Institut Luxembourgeois de Régulation (ILR), we are happy to release the 2026 edition of the Out of the shadows: CISOs and DPOs in the spotlight! survey. This third edition of the expanded Out of the shadows: CISOs and DPOs in the spotlight! captures a pivotal moment for both functions.

The survey findings highlight how regulatory developments such as DORA, NIS2, the Data Governance Act and the Data Act continue to expand responsibilities, while emerging technologies, particularly AI and cloud solutions, reshape operational realities. CISOs and DPOs are now more involved in major transformation projects, incident management and governance discussions, demonstrating their growing influence across organisations.

By exploring the realities, constraints and opportunities they face, it supports organisations in strengthening governance frameworks, aligning resources with expectations and preparing for the next wave of regulatory and technological change. Above all, it recognises the critical contribution of CISOs and DPOs to safeguarding trust and enabling sustainable digital growth.  

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Methodology and respondents' profiles

We conducted the survey through an anonymous online questionnaire including multiple‑choice, closed and open‑ended questions. Our 56 respondents consisted of 52% CISOs/ISOs, 32% DPOs and 16% professionals performing both roles.

Respondents' professional role

Headcount of the companies CISOs and DPOs work in

Sector and industries of respondents

CISO

Banking
%
Insurance
%
Investment funds managers
%
Public administration
%
Health
%
ICT service management
%
Manufacturing
%
Digital providers
%
Financial market infrastructure
%
Investment firms
%
Payment institutions
%
Research
%
Transport
%
Other
%

Source: PwC Luxembourg

DPO

Banking
%
Investment funds managers
%
Public administration
%
Health
%
Transport
%
Manufacturing
%
Financial market infrastructure
%
Payment institutions
%
Research
%
Insurance
%
ICT service management
%
Digital providers
%
Investment firms
%
Other
%

Both

Payment institutions
%
Health
%
ICT service management
%
Banking
%
Insurance
%
Investment funds managers
%
Public administration
%
Manufacturing
%
Digital providers
%
Financial market infrastructure
%
Investment firms
%
Research
%
Transport
%
Other
%

Education, background or area of specialisation

CISO

IT
%
Security
%
Economics
%
Science & Engineering
%
Audit
%
Law (general)
%
Data privacy
%
Law (technology)
%
Military
%
Other
%

Note: Multiple choice question - Source: PwC Luxembourg

DPO

Law (general)
%
Data privacy
%
Law (technology)
%
IT
%
Economics
%
Military
%
Security
%
Science & Engineering
%
Audit
%
Other
%

Both

Science & Engineering
%
IT
%
Security
%
Law (technology)
%
Data privacy
%
Economics
%
Audit
%
Law (general)
%
Military
%
Other
%

Key takeaways

Gender of respondents, 2024-2026 

Men continue to make up the majority across all three profiles. While the distribution is slightly more balanced among those exercising both roles, the overall picture shows limited change from the 2024 edition. Luxembourg’s cybersecurity and data protection fields therefore still have progress to make in achieving greater gender balance.

Gender of respondents

2026

2024


Challenges faced by CISOs and DPOs

This year’s results show a clear rise in operational barriers for both CISOs and DPOs, with internal silos, IT system complexity and the spread of unsanctioned technologies emerging as increasingly significant obstacles. While CISOs are particularly impacted by shadow IT and fragmented responsibilities, DPOs highlight growing challenges linked to system complexity, employee negligence, and constrained budgets.

What are the barriers to success in your profession?

CISO

2026
2024

Internal information silos / power struggles / poorly defined responsibilities
%
%
Shadow/rogue IT
%
%
"Political decisions"
%
%
Complexity of IT/information systems
%
%
Negligence of certain employees
%
%
Lack of qualified personnel
%
%
Lack of support from management
%
%
Lack of an appropriate budget
%
%
Lack of technological resources and tools
%
%
Lack of, or inadequate, relations with subcontractors
%
%
Permanent presence of disruptive technologies
%
%
Lack of autonomy
%
%
Other
%
%

Source: PwC Luxembourg

DPO

2026
2024

Complexity of IT/information systems
%
%
Negligence of certain employees
%
%
Internal information silos / power struggles / poorly defined responsibilities
%
%
Lack of an appropriate budget
%
%
Lack of technological resources and tools
%
%
Shadow/rogue IT
%
%
Permanent presence of disruptive technologies
%
%
Lack of qualified personnel
%
%
Lack of support from management
%
%
"Political decisions"
%
%
Lack of, or inadequate, relations with subcontractors
%
%
Lack of autonomy
%
%
Other
%
%

Source: PwC Luxembourg

Benefits which GenAI will bring, according to CISOs and DPOs

Both CISOs and DPOs are involved in implementing artificial intelligence (AI) projects, with the former being slightly more likely to be involved from the start and receive support requests. CISOs view the main benefits of Generative AI (GenAI) as improving threat detection and continuous monitoring, with strengthened IT defences also featuring prominently. DPOs primarily highlight its benefits for monitoring and supporting data protection compliance. Professionals handling both roles most often point to stronger IT defences and better detection capabilities.

Which benefits do you think GenAI will bring to your company?

CISO

Enhanced threat detection
%
Continuous monitoring
%
Strategic tool for strengthening IT defences
%
Amplify the value of certain categories of data
%
Support compliance with data protection
%
Customised threat intelligence
%
Improved incident response planning
%
Other
%
None
%

Note: Multiple choice question - Source: PwC Luxembourg

DPO

Continuous monitoring
%
Support compliance with data protection
%
Enhanced threat detection
%
Strategic tool for strengthening IT defences
%
Amplify the value of certain categories of data
%
Customised threat intelligence
%
Improved incident response planning
%
Other
%
None
%

Both

Strategic tool for strengthening IT defences
%
Enhanced threat detection
%
Amplify the value of certain categories of data
%
Customised threat intelligence
%
Support compliance with data protection
%
Continuous monitoring
%
Improved incident response planning
%
Other
%
None
%

Impact of legislations according to CISOs and DPOs

New EU digital regulations are set to significantly broaden the scope of both CISO and DPO responsibilities. CISOs expect impact on heightened regulatory requirements, expanded cybersecurity measures and increased costs and control complexity. DPOs, meanwhile, anticipate a substantial rise in data protection‑related duties, alongside stronger compliance expectations driven by the evolving European regulatory landscape.

How much will the new legislation (Data Governance Act, Data Act, Digital Market Act, Financial Data Access (FiDA)) affect your responsibilities as CISO/ISO or DPO/Data Privacy Professional?

CISO

Increased regulatory compliance
%
Expanded cybersecurity measures
%
Increase of costs and complexity of controls
%
Impact on third-party relationships
%
Extended data protection obligations
%
Greater collaboration with authorities
%
Other
%

Note: Multiple choice question - Source: PwC Luxembourg

DPO

Extended data protection obligations
%
Increased regulatory compliance
%
Impact on third-party relationships
%
Increase of costs and complexity of controls
%
Expanded cybersecurity measures
%
Greater collaboration with authorities
%
Other
%

Both

Increase of costs and complexity of controls
%
Increased regulatory compliance
%
Impact on third-party relationships
%
Expanded cybersecurity measures
%
Extended data protection obligations
%
Greater collaboration with authorities
%
Other
%

Conclusion

CISOs and DPOs are now firmly integrated into senior governance, yet their day‑to‑day impact is still shaped more by internal constraints than technical limits. Persistent issues from siloed structures and unclear responsibilities to shadow IT, system complexity and limited budgets, continue to hold back their ability to operate effectively. 

At the same time, rapid technological and regulatory change is reshaping their remit. AI is becoming more embedded in operations, bringing both clear security benefits and growing concerns around privacy, data volume and ethics, while emerging technologies such as sovereign cloud and quantum computing remain unevenly understood. Alongside this, new EU digital regulations are steadily expanding expectations around resilience, compliance, and oversight. 

Together, these pressures highlight a widening gap between rising responsibilities and the governance, resources and decision‑making authority needed to support them; a gap that organisations will need to address through clearer mandates, stronger accountability and more aligned operating models.

Out of the shadows: CISOs and DPOs in the spotlight!

2026 Luxembourg market survey

Contact us

Maxime Pallez

Cybersecurity Director, PwC Luxembourg

Tel: +352 62133 41 66

Antonin Jakubse

Senior Manager, Privacy, PwC Luxembourg

Tel: +352 62133 44 12

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