SEC Archives - NC Journal of Law & Technology

The Balance Between Informing Investors and Protecting Companies: a Look at the Division of Corporation Finance’s Recent Guidelines on Cybersecurity Disclosure Requirements

Jun 2012

In response to the increasing number of cyberattacks, the U.S. Securities and Exchange Commission’s Division of Corporation Finance recently issued guidance on the disclosure obligations of companies relating to cybersecurity risks and cyber incidents. While the purpose behind the action was well founded, this article argues that the guidelines are inadequate because they fail to

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