Cyber Taxonomy Disclosures

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(‘, ‘)}

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Rule element ID index

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