How Should CISOs Navigate the SEC Cybersecurity and Disclosure Rules?

This report explains how public companies should comply with the SEC's cybersecurity disclosure rules, including when to report material incidents via Form 8-K (Item 1.05), what to include in annual 10-K disclosures (Item 106) about cybersecurity governance and risk, how to assess materiality (illustrated by the Change Healthcare ransomware example), and practical steps to simplify compliance such as incident response documentation, regular audits, employee training, and ongoing legal engagement.