Further to our recent report: “New Cybersecurity Rule: Disclosure Trends,” legal intelligence platform Dragon GC’s “Cybersecurity Disclosure Report” reveals the results of the firm’s analysis of Regulation S-K Form 10-K Item 1C cybersecurity disclosures among early filers across the categories of risk management and strategy, governance, incident management, and impact assessment. The analysis compares and contrasts company policies and practices across multiple areas of disclosure with reference to particular filers, whose Item 106 disclosures are linked directly on page 2 of the report.