hal-05663554 Cybersecurity Maturity Through the Lens of Non-Financial Reporting : An Analysis (…)

This paper analyses the content of corporate disclosures to assess companies’ level of preparedness for cyberattacks. Organisational survival depends not only on cybersecurity measures, but also on the ability to recover, learn, and ultimately build resilience. An organisation’s resilience to cyber risk is therefore of major interest to stakeholders. Although non-financial reporting has long attracted scholarly attention, few studies have examined corporate disclosure concerning cyber risk. This study characterises how large companies communicate on this issue by identifying the nature and level of detail of the information disclosed in their annual reports. Analysing these disclosure practices enables us to assess the degree of cyber resilience among CAC 40 companies.