Systematic Review of Cybersecurity Disclosure Research

This literature review examines the field of cybersecurity disclosure, highlighting key research themes and identifying gaps in the literature. It covers topics including the impact of regulatory frameworks on disclosure practices, financial consequences of cybersecurity breaches, and the effectiveness of communication strategies in the disclosure process. The review also considers the role of emerging technologies and social media in shaping perceptions. Through analysis of empirical and exploratory studies from recent years, the review explores the dynamics between cybersecurity incidents, regulatory responses, and corporate disclosure strategies. It emphasizes the importance of transparent and timely disclosures for maintaining stakeholder trust and protecting organizational interests amid increasing cyber threats. The paper concludes by proposing future research directions to enhance understanding and effectiveness of cybersecurity disclosures, calling for new methodologies and tools to manage the dissemination of cybersecurity information.