Where disclosure is appropriate, the guidance suggests that are a number of key subjects that should be provided in the disclosure, including the potential costs and consequences to the registrant of the material cyber securityrisks, the number and severity of previous cyber incidents, and the existence of relevant insurance coverage.
"National security, human rights and religious freedom concerns are now regarded as potential materialrisks to investors, " said Mr Robinson, who was a senior National Security Council official in the Reagan administration.