| fullrecord |
[{"key": "dc.contributor.advisor", "value": "J\u00e4rvel\u00e4inen, Jonna", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Korkiakoski, Juho", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-03-05T09:36:52Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-03-05T09:36:52Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/100565", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "This study focuses on cybersecurity disclosure of publicly listed banks in EU countries as part of their annual reporting. Due to the transparency of their op-erations, listed entities are expected to communicate with their stakeholders about risks related to their activities and the associated risk management as part of their annual reports and annexes. Accordingly, companies also report on cybersecurity within these frameworks as part of their annual reports, but they must exercise discretion regarding the scope and depth of reporting due to the sensitive nature of the information.\nCybersecurity disclosure is examined in the context of EU countries and banks because the financial sector, particularly banks, plays a significant role in the economy, societal stability, and security. At the same time, European pub-licly listed banks face considerable new regulations and attention related to cybersecurity. Cybersecurity risks have also emerged as the top concern for banks in Europe.\nThe purpose of this study was to address the question, \"How do EU banks report on their cybersecurity in their annual reports?\" The study was conducted using qualitative methods, analyzing the 2023 annual reports of the largest European banks through theory-driven content analysis. The results of the study revealed significant differences in the extent of cybersecurity disclo-sure among the largest listed banks in EU countries. However, a common fea-ture of the banks that provided the most comprehensive reporting was their avoidance of personal disclosures, while still reflecting annual-specific consid-erations in their reporting. Banks primarily addressed cybersecurity risks, ac-tions aimed at mitigating those risks, and administrative measures. On the oth-er hand, they refrained from disclosing the consequences of specific cybersecu-rity incidents they had experienced.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 tutkimus keskittyy EU-maiden listattujen pankkien kyberturvallisuusraportointiin osana vuosittaista raportointia. Listattujen toimijoiden odotetaan raportoivan jo toimintansa l\u00e4pin\u00e4kyvyyden vuoksi viestiv\u00e4n sidosryhmilleen muun muassa toimintaansa koskevista riskeist\u00e4 sek\u00e4 niit\u00e4 koskevista riskienhallinnasta osana vuosikertomuksia ja sen liitteit\u00e4. Yritykset raportoivatkin my\u00f6s kyberturvallisuudesta edelt\u00e4 mainituin osin osana vuosikertomuksia, mutta toimijat joutuvat samalla k\u00e4ytt\u00e4m\u00e4\u00e4n harkintaa raportoinnin laajuuden ja syvyyden suhteen tiedon luonteesta johtuen.\nKyberturvallisuusraportointia tutkitaan EU-maiden ja pankkien kontekstissa, koska finanssialan ja etenkin pankkien merkitys taloudelle, yhteiskunnan vakaudelle ja siten my\u00f6s turvallisuudelle on suuri. Samaan aikaan eurooppalaisiin listattuihin pankkeihin kohdistuu merkitt\u00e4viss\u00e4 m\u00e4\u00e4rin my\u00f6s kyberturvallisuutta koskevaa uutta s\u00e4\u00e4ntely\u00e4 ja huomiota. Kyberturvallisuutta koskevat riskit ovat nousseet my\u00f6s pankkien suurimmaksi huolenaiheeksi Euroopassa.\nTutkimuksen tarkoituksena oli selvitt\u00e4\u00e4 \u201dMiten EU-pankit raportoivat kyberturvallisuudestaan vuosikertomuksissaan?\u201d. Tutkimus toteutettiin laadullisin menetelmin suurimpien eurooppalaisten pankkien vuotta 2023 k\u00e4sittelevi\u00e4 vuosikertomuksia teorial\u00e4ht\u00f6isen sis\u00e4ll\u00f6nanalyysin menetelmin tutkimalla. Tutkimuksen tuloksena havaittiin, ett\u00e4 EU-maiden suurimpien listattujen pankkien v\u00e4lill\u00e4 on merkitt\u00e4vi\u00e4 eroja kyberturvallisuusraportoinnin laajuudessa, mutta yhteist\u00e4 aiheesta laajimmin raportoiville on, ett\u00e4 ne pid\u00e4tt\u00e4ytyv\u00e4t omakohtaisesta raportoinnista huomioiden kuitenkin raportoinnissa vuosikohtaisuuden. Pankit k\u00e4sitteliv\u00e4t eniten kyberturvallisuusriskej\u00e4 ja niiden pienent\u00e4miseen t\u00e4ht\u00e4\u00e4vi\u00e4 tekoja sek\u00e4 hallinnollisia toimia. Toisaalta yritykset pid\u00e4tt\u00e4ytyiv\u00e4t avaamasta heihin jo kohdistuneiden kyberturvallisuush\u00e4iri\u00f6iden seurauksia.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-03-05T09:36:52Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-03-05T09:36:52Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "84", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "EU-maiden pankkien kyberturvallisuusraportointi", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202503052364", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Kyberturvallisuuden maisteriohjelma", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Master's Degree Programme in Cyber Security", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
|