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Congressional Research Service (CRS) Reports
"The Congressional Research Service (CRS) ... approaches complex topics from a variety of perspectives and examines all sides of an issue. Staff members analyze current policies and present the impact of proposed policy alternatives."
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Examples of CRS Reports on cybersecurity:
Government Accountability Office (GAO) Reports
"GAO provides Congress, the heads of executive agencies, and the public with timely, fact-based, non-partisan information that can be used to improve government and save taxpayers billions of dollars."
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Examples of GAO Reports on cybersecurity:
Securities and Exchange Commission (SEC) Reporting
"Companies should consider the materiality of cybersecurity risks and incidents when preparing the disclosure that is required in registration statements under the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934 (“Exchange Act”), and periodic and current reports under the Exchange Act.
"When a company is required to file a disclosure document with the Commission, the requisite form generally refers to the disclosure requirements of Regulation S-K16 and Regulation S-X.
"Although these disclosure requirements do not specifically refer to cybersecurity risks and incidents, a number of the requirements impose an obligation to disclose such risks and incidents depending on a company’s particular circumstances." - https://www.sec.gov/rules/interp/2018/33-10459.pdf
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