Law360, New York ( November 8, 2011, 12:44 PM EST) -- New guidance[1] from the U.S. Security and Exchange Commission's Division of Corporate Finance, issued Oct. 13, 2011, advises publicly traded companies that they are responsible for evaluating cybersecurity[2] risks and, potentially, for disclosing such risks to investors. This is the first time the SEC has issued disclosure guidance on the subject of cybersecurity.[3]...
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