ISO 27001 and NESA requirements

I'm assuming you are referring to the National Electronic Security Authority from the United Arab Emirates (UAE). Considering that, NESA develops documents based on ISO 27001 and several other established standards (such as NIST publications), but it does not define them as prerequisites, i.e., you do not need to implement ISO 27001 to comply with NESA requirements, although you can use the standard as a support to fulfill NESA requirements. If you already have implemented ISO 27001, then your implemented documents can be used to fulfill NESA requirements.