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On 9 November 2023, the Joint Resolution providing for Congressional Disapproval of Securities and Exchange Commission (SEC) Rule on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (S.J.Res 50) was introduced in the US Senate. The resolution provides for congressional disapproval of the rule adopted by the SEC, which requires public companies to disclose material cybersecurity incidents and provide an annual report detailing their processes for assessing, identifying, and managing material risks from cybersecurity threats. The report must also include the effects of risks from cybersecurity threats and previous cybersecurity incidents. The same disclosure requirements apply to foreign private issuers.
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