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Risk management
Cybersecurity, data privacy, and artificial intelligence (AI) and other emerging technologies are areas that audit committees are closely monitoring as companies experiment with and rethink controls and processes. In particular, audit committees continue to re-evaluate cyber incident response plans and related cyber disclosures.
Regulatory developments
Meanwhile, rulemaking and other actions by the Securities and Exchange Commission (SEC) could meaningfully shift regulatory requirements in the months ahead. Audit committees are working closely with management teams to assess how well prepared their company will be to comply with the applicable climate- and sustainability-related disclosure requirements (such as California’s climate reporting laws and the EU’s Corporate Sustainability Reporting Directive, among others).