KPMG professionals from our Department of Professional Practice, Board Leadership Center, and Cyber Securities Services review the SEC’s new cybersecurity rule proposal, which falls within the G of Environmental, Social & Governance reporting. Listen to our discussion of the proposed disclosures for cybersecurity incidents and policies and procedures, matters of oversight, and materiality in the context of cybersecurity.
- Public companies subject to the Securities Exchange Act of 1934
- 01:00 - Highlights of the rule proposal
- 05:15 - Materiality in the context of cybersecurity incidents
- 06:15 - Board of director oversight and expertise
- 09:30 - Policies and procedures, and cybersecurity incidents - How registrants should prepare