SEC Clarifies Cybersecurity Incident Disclosure Rules: Key Takeaways for Companies

The Securities and Exchange Commission (SEC) continues to refine its stance on the disclosure of material cybersecurity incidents, addressing corporate concerns and compliance complexities. On June 20, 2024, Erik Gerding, the Director of the SEC’s Division of Corporation Finance, provided further clarification regarding the selective disclosure of cybersecurity incidents. This move comes in response to persistent questions surrounding the SEC’s final cybersecurity disclosure rules, specifically under Item 1.05 of Form 8-K.

Samantha "Sam" Jones

Samantha “Sam” Jones is the lead research analyst for the IRM Navigator™ series and a core contributor to The RiskTech Journal and The RTJ Bridge. As a digital editorial analyst, she specializes in interpreting vendor strategy, market evolution, and the convergence of technology with enterprise risk practices.

As part of Wheelhouse’s AI-enhanced advisory team, Sam applies advanced analytical tooling and editorial synthesis to help decode the structural changes shaping the risk management landscape.

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