Cybersecurity is now a leadership responsibility. U.S. disclosure requirements put cyber risk on the board’s agenda.
Laws differ across jurisdictions. Organizations within scope must identify obligations, document risk, test controls and maintain evidence. The selected country determines the legal framework shown below.
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United States · U.S. Securities and Exchange Commission
SEC • Cybersecurity disclosures
In force · 2023-09-05
Reporting companies must disclose material cyber incidents and describe cyber risk management and governance.
Business impact
Connect materiality assessment, escalation and investor disclosure with board oversight.
For domestic issuers, Form 8-K Item 1.05 generally runs four business days from determining materiality, not discovery. Foreign private issuers and permitted delays have distinct rules; compliance dates were phased.
Applicability and obligation register
Risk assessment, control testing and evidence
Incident response, reporting and supplier processes
The statute directs CISA to establish reporting requirements for covered critical infrastructure entities.
Business impact
Prepare incident identification and reporting workflows; monitor the final rule and its effective date.
Scope and application / Audit focus
Cyber Incident Reporting for Critical Infrastructure Act of 2022 — implementing reporting rule
The final rule was under regulatory review from 1 October 2026 at verification. Proposed reporting duties must not be presented as an operative blanket obligation.
Applicability and obligation register
Risk assessment, control testing and evidence
Incident response, reporting and supplier processes
General information. Assess scope, sector, thresholds and transitional provisions for each organization. The official text controls.
Country selection changes the legal information shown; it does not change governing contract law or the provider’s privacy documents.
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