Volume 4
Abstract: The U.S. Securities and Exchange Commission (SEC) introduced rigorous cybersecurity disclosure regulation mandating public companies to make prompt disclosure of material cybersecurity incidents and annual disclosure for cybersecurity risk management, strategy, and governance. The SEC's important progression of cybersecurity disclosure requirements signifies forward movement on ensuring transparency and maintaining investor confidence and market integrity. This study reviews the provisions of the new SEC cybersecurity disclosure rules and their implications for corporate governance, investor confidence, and the broader financial ecosystem. The information we present provides educators with pedagogical resources and teaching aids. To assist SEC registrants in adopting and complying with the new rules, we discuss implementation challenges and offer normative suggestions. Download this article: CPPJ - V4 N1 Page 35.pdf Recommended Citation: Chen, Y., Lokuku, D., Wu, T., (2025). A Pivotal Progression of SEC’s Cybersecurity Disclosure Requirements. Cybersecurity Pedagogy and Practice Journal 4(1) pp 35-44. https://doi.org/10.62273/MMYQ9950 | ||||||