<rdf:RDF xmlns:rdf="http://www.openarchives.org/OAI/2.0/rdf/" xmlns:ow="http://www.ontoweb.org/ontology/1#" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:ds="http://dspace.org/ds/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/rdf/ http://www.openarchives.org/OAI/2.0/rdf.xsd">
   <ow:Publication rdf:about="oai:digibug.ugr.es:10481/74436">
      <dc:title>The Disclosures of Information on Cybersecurity in Listed Companies in Latin America—Proposal for a Cybersecurity Disclosure Index</dc:title>
      <dc:creator>Ramírez, Maricela</dc:creator>
      <dc:creator>Rodríguez Ariza, Lazaro</dc:creator>
      <dc:creator>Gómez Miranda, María Elena</dc:creator>
      <dc:subject>Cybersecurity disclosure</dc:subject>
      <dc:subject>Disclosure index</dc:subject>
      <dc:subject>Cybersceurity governance</dc:subject>
      <dc:subject>Cybersecurity strategies</dc:subject>
      <dc:subject>Cybersecurity risk management</dc:subject>
      <dc:subject>Financial implications of cybersecurity risk</dc:subject>
      <dc:description>For the corporate sphere, cybersecurity becomes an inescapable business responsibility,&#xd;
and accountability becomes a way of providing trust and ensuring resilience against cyber risks and&#xd;
high-impact cyber threats. The purpose of this study was to create a disclosure index that allows&#xd;
analysis of the scope of the disclosure of voluntary and mandatory cybersecurity information. The&#xd;
content analysis technique used focuses on the examination and identification of the cybersecurity&#xd;
information revealed in the annual reports and the 20 F annual forms of the companies with the&#xd;
highest stock market prices in Argentina, Brazil, Chile, Colombia, Mexico, and Peru during the period&#xd;
of 2016–2020. Longitudinal analysis indicates an increase over time in the disclosures and scope of&#xd;
information. The findings highlight that the country with the highest related disclosure is Argentina;&#xd;
the most extensive disclosures are due to the financial sector; and the strategy dimension represents&#xd;
the greatest weight in the index score. The study provides a novel instrument for measuring the&#xd;
content of disclosure on cybersecurity that is applicable in any specific context. In this case, the scope&#xd;
of disclosure in Latin America—a region which, according to our research, does not have previous&#xd;
studies on the subject—is evaluated.</dc:description>
      <dc:date>2022-04-21T11:04:21Z</dc:date>
      <dc:date>2022-04-21T11:04:21Z</dc:date>
      <dc:date>2022-01-26</dc:date>
      <dc:type>journal article</dc:type>
      <dc:identifier>Ramírez, M... [et al.]. The Disclosures of Information on Cybersecurity in Listed Companies in Latin America—Proposal for a Cybersecurity Disclosure Index. Sustainability 2022, 14, 1390. [https://doi.org/10.3390/su14031390]</dc:identifier>
      <dc:identifier>http://hdl.handle.net/10481/74436</dc:identifier>
      <dc:identifier>10.3390/su14031390</dc:identifier>
      <dc:language>eng</dc:language>
      <dc:rights>http://creativecommons.org/licenses/by/3.0/es/</dc:rights>
      <dc:rights>open access</dc:rights>
      <dc:rights>Atribución 3.0 España</dc:rights>
      <dc:publisher>MDPI</dc:publisher>
   </ow:Publication>
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