News & Analysis as of

Materiality Ransomware

Troutman Pepper Locke

6 Considerations to Determine if a Cyber Incident Is Material

Troutman Pepper Locke on

In late June, the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance released five new compliance and disclosure interpretations regarding the disclosure of material cybersecurity incidents...more

BCLP

SEC Staff Publishes New Guidance for Handling Cybersecurity Incidents

BCLP on

On June 24, 2024, the SEC’s Division of Corporation Finance published five additional interpretations (CDIs) addressing the effect of ransomware payments on the obligation of companies to report material cybersecurity...more

Bracewell LLP

SEC Cybersecurity Reporting Requirements for Public Companies: Applying Old Standards to New Risks

Bracewell LLP on

On July 26, 2023, the Securities and Exchange Commission (“SEC”) issued a final rule that requires registrants to provide enhanced and standardized disclosures regarding “cybersecurity risk management, strategy, governance...more

Mayer Brown Free Writings + Perspectives

SEC Increasingly Turns Focus Toward Strength of Cyber Risk Disclosures

On June 11, 2021, the US Securities and Exchange Commission (“SEC” or “Commission”) announced that it would focus on cybersecurity disclosures made by public companies as part of its regulatory agenda. Given the SEC’s...more

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