The SEC’s cybersecurity rule has sparked numerous debates and raised many questions within the industry. One of them is what specific details should go into 8-K forms to notify investors about the cybersecurity incident.
We analyzed 532 Form 8-Ks that were filed between January and October 2023. Our main objective was to understand what other U.S. public companies disclose in their 8-K filings and how they go about it.
In this guide, you will learn about the information disclosed in Form 8-Ks such as:
- What language is used to describe incidents
- How do companies define and quantify materiality
- How do companies explain an incident’s impact
