SEC Cybersecurity Disclosure Rules (2023).

U.S. Securities and Exchange Commission rules adopted in July 2023 requiring public companies to disclose material cyber incidents on Form 8-K within four business days and to describe their cybersecurity risk management, strategy, and governance annually on Form 10-K. Pertenece a la categoría de Cumplimiento y marcos en ciberseguridad.

U.S. Securities and Exchange Commission rules adopted in July 2023 requiring public companies to disclose material cyber incidents on Form 8-K within four business days and to describe their cybersecurity risk management, strategy, and governance annually on Form 10-K.

The SEC's Cybersecurity Disclosure Rules, finalized 26 July 2023 and largely effective by December 2023, materially changed cyber-incident reporting for U.S.-listed companies. Public registrants must file Form 8-K Item 1.05 within four business days of determining that a cybersecurity incident is material, describing its nature, scope, timing, and material impact (including reasonably likely impacts). Determination of materiality must be made 'without unreasonable delay'. Annually, the 10-K must include Item 106 disclosures on processes for assessing/managing cyber risk, the role of management and the board in cyber oversight, and any material risks from cyber threats. A narrow law-enforcement-delay carve-out exists when the U.S. Attorney General determines that disclosure would substantially threaten public safety or national security. Foreign private issuers face analogous obligations on Form 6-K and 20-F. Since the rule took effect, dozens of 8-Ks have been filed (MGM Resorts, Clorox, Caesars, ScreenConnect/ConnectWise, Halliburton, CDK Global, UnitedHealth, etc.), and the SEC has separately pursued enforcement against issuers for misleading or absent disclosures.

Las defensas contra SEC Cybersecurity Disclosure Rules (2023) combinan habitualmente controles técnicos y prácticas operativas, como se detalla en la definición.

Nombres alternativos comunes: SEC 8-K Item 1.05, SEC cyber disclosure rule.