Codebook

Caleb Skeath and David Martin's commentary were included in the Axios "Codebook" newsletter discussing the new SEC cyber disclosure rules for public companies.

Reflecting on the impetus for the rules, David said, "The commission and maybe the staff, too, noticed that although more cybersecurity disclosures were coming in some cases, it was very uneven. Another principle around these rules was to try to get everybody on the same page."

While there are other government cyber reporting requirements in addition to the SEC's, Caleb added that "it remains to be seen how much that harmonization will actually be able to occur between these various different regimes."