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Transparantie over cybersecurity neemt toe

Author

Listed:
  • Peter Eimers

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Abbas Shahim

    (Vrije Universiteit, Amsterdam, Netherlands)

  • Peter Kornelisse

    (TIAS, Amsterdam, Netherlands)

Abstract

Cybersecurity is een randvoorwaarde voor organisaties en de samenleving om cyberrisico's te beheersen. Deze cyberrisico's kunnen zowel lokaal als wereldwijd stabiliteit en veiligheid in gevaar brengen. Het groeiend aantal cyberaanvallen, de toenemende complexiteit en de inzet van steeds meer geavanceerde digitale middelen zijn een punt van grote zorg voor alle belanghebbenden. De publieke transparantie omtrent de wijze waarop de steeds ernstiger wordende cyberrisico's worden beheerst, is dan ook van groot belang en ook steeds vaker een vereiste. Dit komt onder andere tot uiting in de risicoparagraaf van het bestuursverslag en de ontwikkelende regelgeving, zoals die van de Cybersecurity Act en de SEC over cyber disclosures.

Suggested Citation

  • Peter Eimers & Abbas Shahim & Peter Kornelisse, 2023. "Transparantie over cybersecurity neemt toe," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 97(9-10), pages 309-318, December.
    • Handle: RePEc:arh:jmabec:v:97:y:2023:i:9-10:p:309-318
    DOI: 10.5117/mab.97.113339
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