Cyber Taxonomy Disclosures

Rule ID: DQC_0202 Status: Approved
Release date: February 28, 2025
Effective date: April 15, 2025

Rule Function

Purpose:

The rule checks that companies are reporting cyber disclosures in 10-K and 20-F filings using the Cyber taxonomy.

Conditions:

The rule checks if the filing is a 10-K or 20-F filing and if at least one fact has been reported for an element included in the cyber taxonomy. If no cyber elements have been used then the rule will report an error.

Problem Solved by the Rule

This rule ensures that mandatory cyber security disclosures have been made.

Example Rule Message

The filing has not made any cyber security disclosures. At least one element related to cyber security should be used to report the cyber security disclosures in the filing. Please add cyber security disclosures to the filing. The following elements are available for cyber security disclosures: {$concepts.join(', ')}

Rule element ID index

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID	Element
DQC.US.0202.10702	Cyber Taxonomy Concepts
DQC.IFRS.0202.10703	Cyber Taxonomy Concepts

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The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.

Cyber Taxonomy Disclosures

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Cyber Taxonomy Disclosures

Rule Function

Problem Solved by the Rule

Example Rule Message

Rule element ID index

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