The staff of the SEC’s Division of Corporation Finance recently issued Disclosure Guidance on cybersecurity risks. The guidance does not impose any new disclosure obligations but rather frames cybersecurity as a business risk that, like other operational and financial risks, may call for disclosure if it could materially impact a company’s operations.

This communication, which we believe may be of interest to our clients and friends of the firm, is for general information only. It is not a full analysis of the matters presented and should not be relied upon as legal advice. This may be considered attorney advertising in some jurisdictions. Please refer to the firm's privacy notice for further details.