This guide discusses important themes and trends for the coming annual reporting season. It also includes a “housekeeping checklist” designed to assist you as you prepare your annual report.
ANNUAL CYBERSECURITY DISCLOSURES -
Over the past year, companies for the first time have been required to make the following annual disclosures related to their cybersecurity risk management and governance. As a reminder, these disclosures in the annual report on Form 10-K and Form 20-F must include:
• information about processes used to identify, assess and manage material risks from cybersecurity threats;
• whether any cybersecurity risks (including those related cybersecurity incidents) have materially affected the company;
• a discussion of the role of the board in cybersecurity governance, and processes by which the board stays informed of cybersecurity risks; and
• a discussion of the role of management in assessing and managing material cybersecurity risks, including relevant expertise and processes used in addressing such risks.
Please see full publication below for more information.
