TCH2507. Impacts of the SEC Cybersecurity Disclosure Rule

In December 2023, the SEC Cybersecurity Disclosure Rule went into effect. Now, a year and a half later, what have we learned? How are companies defining "materiality" in relation to the impact of a cybersecurity incident? Are investors gaining valuable insights from these disclosures?

In this session, we’ll explore these questions and more as we discuss the real-world impacts of the SEC Cybersecurity Disclosure Rule, including its effect on corporate transparency, investor decision-making, and the evolving definition of material cybersecurity risks.

Learning Objectives:

• Identify the SEC Cybersecurity Disclosure Rule requirements for public companies.
• Determine materiality criteria regarding cybersecurity incidents for public companies.
• Analyze the information investors are gaining from cybersecurity disclosures.