Patroklos PatroklouClosing the 4-Day Window: How US Public Companies Automate SEC Materiality
For US-listed companies in 2026, “Materiality” is the most high-stakes word in the boardroom. Under the SEC’s Item 1.05 of Form 8-K, firms must disclose material cybersecurity incidents within four business days of determination.
When the clock is ticking, the biggest bottleneck isn’t the technology—it’s the communication between the CISO, General Counsel, and the Board of Directors.
The High Cost of Silence
The SEC has made it clear: “hypothetical” language and delayed disclosures will lead to record-breaking enforcement actions. Companies are now required to describe the nature, scope, and timing of the incident, as well as its impact on financial condition and results of operations.
Automation: The Only Way to Meet the Deadline
Trying to determine materiality using manual GRC tools or email chains is a recipe for disaster. You need a system that can aggregate data across departments instantly.
The Manual Trap: Information silos prevent a holistic view of the breach’s impact.
The Enactia Edge: Enactia’s Incident & Data Breach Management module provides a standardized, defensible workflow for materiality determination. It ensures that every stakeholder—from IT to Legal—is looking at the same real-time data.
Fulfilling Board Oversight (Item 106)
It’s not just about the breach. The SEC also requires disclosure of the Board’s oversight of cybersecurity risks.
Enactia powers this by providing the Board with a dedicated, non-technical dashboard.
It shows a clear history of risk assessments, mitigation strategies, and previous “near-miss” incidents, proving that the company has a “reasonable” and proactive security program.
Transform your cybersecurity disclosure from a crisis into a documented, repeatable process.
