TCH2507. Impacts of the SEC Cyber Disclosure Rule

In December 2023 the SEC Cyber Disclosure Rule went into effect. What have we learned in the past year and a half? How are companies defining “Materiality” when it comes to the impact of a cyber incident? Are investors actually learning anything? We will discuss these and other thoughts on the impacts of the SEC Cyber Disclosure Rule.

Learning Objectives:

• SEC Cyber disclosure rule requirements of public companies.
• Materiality regarding cyber incidents.
• The information investors are learning from the cyber disclosures.