Security and Exchange Commission’s July 2023 rule changes in cyber risk management require companies to disclose governance processes and cyber risk in 10-K filings, define materiality thresholds and publicly disclose material cyber incidents within four days in an 8-K filing.Companies should now establish a framework for determining materiality, considering various factors, as the SEC rule change may impact how materiality is defined, according to Amy Geiger (pictured, second from right), managing director at Accenture PLC. These developments put additional pressure on companies when it comes to its business filings