The SEC Mandate
Since 2024, public companies must disclose material cybersecurity incidents within 4 business days and describe board oversight of cyber risk annually.
Board dashboard should include: security posture score (aggregate risk), open critical vulnerabilities (count + age), incident history (last 12 months), security investment as % of IT budget (benchmark: 10-15%), insurance coverage vs. estimated breach cost, and compliance status (SOC 2, ISO 27001, etc.).