XBRL US commented on the Securities and Exchange Commission (SEC) request concerning the draft Cybersecurity Disclosure (CYD) taxonomy which was developed to support the final rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. Taxonomy files are included here.
The XBRL US letter pointed out mismatches between the draft Taxonomy and the Guide, and asked for clarification about Taxonomy entry points, dimensions, detailed tagging of narrative disclosures, and time periods used for text blocks. The letter also pointed out some of the challenges that issuers will encounter in tagging narrative disclosures due to overlapping content across text blocks.
Read: XBRL US RE Draft 2024 CYD Taxonomy and Draft CYD Taxonomy Guide
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