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CISO Spotlights

Reporting-line record

Who does the security function report to?

Every public company's 10-K now includes an Item 1C disclosure describing its cybersecurity risk management and, often, who the security function reports to. This record states that line exactly as each filing describes it, one company at a time, built as this site reads filings rather than pulled from a feed. It carries no view on which structure is better; a reporting line is a structural fact, not a mark of quality.