fullrecord |
[{"key": "dc.contributor.advisor", "value": "Lehto, Martti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Heikkinen, Mikko Samuli", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-06-11T09:27:49Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-06-11T09:27:49Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/95743", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The aim of the study was to examine the prevalence and evolution of cyber risks and threats as reported in the annual reports of Finnish publicly listed companies and to identify recurring themes in the descriptions of cyber risks. Companies play a central role in the Finnish comprehensive security model, which includes cybersecurity. The responsibility for implementing and overseeing a company's risk management ultimately lies with its board of directors. However, there has been limited research in Finland on the involvement of company boards in managing cybersecurity. This study aimed to assess the extent to which cyber risks and threats are regarded as significant risks and as uncertainties by publicly listed companies.\nThis longitudinal study focused on companies listed on the main list of the Nasdaq Helsinki stock exchange from 2019 to 2023. The data consisted of annual reports containing the board directors\u2019 report, as published by these companies. The research method employed was data-driven content analysis, incorporating both quantitative and qualitative techniques.\nThe results of this study indicated that between 2019 and 2023, the frequency of mentions of cyber risks and threats in annual reports increased. Additionally, the descriptions of these risks evolved from general statements to more detailed and company-specific narratives. Despite this trend, a substantial portion of companies continued to report their cyber risks in a general manner, which provides limited value to stakeholders. The results of this study suggested that cyber risk is not perceived as a strategic risk but rather as an operational risk.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli tuottaa tietoa kyberriskien ja -uhkien esiintyvyydest\u00e4 ja niiden kehityksest\u00e4 suomalaisten p\u00f6rssilistattujen yhti\u00f6iden hallitusten toimintakertomuksissa sek\u00e4 tunnistaa kyberriskikuvauksissa esiintyv\u00e4 teemoja. Yrityksill\u00e4 on keskeinen rooli suomalaisessa kokonaisturvallisuuden mallissa, jonka yksi osa-alue on kyberturvallisuus. Yrityksen hallituksella on viimesijainen vastuu yrityksen riskienhallinnan toteuttamisesta ja valvonnasta. Suomessa on tehty v\u00e4h\u00e4n tutkimusta yritysten hallitusten roolista kyberturvallisuuden johtamisessa ja t\u00e4m\u00e4 tutkimus selvitti miss\u00e4 m\u00e4\u00e4rin kyberriskit ja -uhkat koetaan merkitt\u00e4vin\u00e4 riskein\u00e4 ja ep\u00e4varmuustekij\u00f6in\u00e4 p\u00f6rssilistatuissa yhti\u00f6iss\u00e4.\nTutkimus oli pitkitt\u00e4istutkimus, jonka perusjoukkona oli arvopaperip\u00f6rssi Nasdaq Helsingin p\u00e4\u00e4listalla noteeratut yhti\u00f6t vuosina 2019\u20132023. Aineistona k\u00e4ytettiin yhti\u00f6iden julkaisemia hallituksen toimintakertomuksen si-s\u00e4lt\u00e4vi\u00e4 vuosiraportteja. Tutkimusmenetelm\u00e4n\u00e4 oli aineistol\u00e4ht\u00f6inen sis\u00e4ll\u00f6nanalyysi, joka toteutettiin sek\u00e4 m\u00e4\u00e4r\u00e4llisin ett\u00e4 laadullisin tekniikoin.\nTuloksena tutkimuksessa esitettiin, ett\u00e4 vuosina 2019\u20132023 kyberriskien ja -uhkien esiintymistiheys p\u00f6rssilistattujen hallitusten toimintakertomuksissa kasvaa ja riskikuvaukset muuttuvat luonteeltaan yleisist\u00e4 yksityis- ja yrityskohtaisemmiksi. Merkitt\u00e4v\u00e4 osa yhti\u00f6ist\u00e4 raportoi kuitenkin edelleen kyberriskeist\u00e4\u00e4n yleisell\u00e4 tasolla, jonka lis\u00e4arvo raportoinnin sidosryhmille j\u00e4\u00e4 matalaksi. Tutkimuksen perusteella kyberriski\u00e4 ei koeta strategisena riskin\u00e4, vaan se n\u00e4hd\u00e4\u00e4n operatiivisena riskin\u00e4.", "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 2024-06-11T09:27:49Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-06-11T09:27:49Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "74", "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-NC-ND 4.0", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Kyberriskit ja -uhkat suomalaisten p\u00f6rssiyhti\u00f6iden hallitusten toimintakertomuksissa 2019\u20132023", "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-202406114511", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Cyber Security", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Kyberturvallisuus", "language": "fi", "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-nc-nd/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
|