Cybersecurity Governance in Australian Corporate Disclosures
Research Focus: This project analyzes how Australian ASX-listed companies discuss cybersecurity in their earnings calls and investor communications. We examine board involvement, regulatory references, and the specificity of cybersecurity disclosures over time.
Using large language models (LLMs) for text analysis, we extract and classify cybersecurity-related statements from transcripts spanning 2016 to 2024.
AI Transparency Notice
This research uses AI systems (GPT-4, Gemini) for text extraction and classification. In keeping with our research philosophy, we make the AI's work visible and accessible. See our methodology and validation results for full transparency on how the AI contributes to this analysis.
"The AI bots are doing all the science and research; the humans are responsible for the outputs. How do we make the work of the AI visible, transparent, and accessible so that we can take conscious responsibility?"
Dataset Overview
Classification Labels
Tag Distribution
| Label | Count | % of Sentences | Description |
|---|---|---|---|
| Mentions Cyber | 1,128 | 100% | All extracted sentences (base criterion) |
| Mentions Board | 185 | 16.4% | Board/executive cybersecurity oversight |
| Regulatory Reference | 59 | 5.2% | Compliance and regulatory mentions |
| Specificity | 535 | 47.4% | Concrete cybersecurity details |
Overall Trends
Top Companies by Cybersecurity Mentions
| Company | Total Sentences | Board | Regulatory | Specificity |
|---|