AWS Security ChangesHomeSearch

AWS prescriptive-guidance documentation change

Service: prescriptive-guidance · 2025-07-16 · Documentation low

File: prescriptive-guidance/latest/strategy-mergers-security/factors.md

Summary

Complete restructuring of documentation page - removed SEC cybersecurity disclosure requirements content and replaced with AWS Prescriptive Guidance navigation/resources

Security assessment

The changes remove detailed SEC cybersecurity disclosure requirements but don't indicate a specific security vulnerability being addressed. This appears to be a navigation/content reorganization rather than a security fix. No evidence of security incident remediation or vulnerability disclosure.

Diff

diff --git a/prescriptive-guidance/latest/strategy-mergers-security/factors.md b/prescriptive-guidance/latest/strategy-mergers-security/factors.md
index e4c76f7d1..43212f55f 100644
--- a//prescriptive-guidance/latest/strategy-mergers-security/factors.md
+++ b//prescriptive-guidance/latest/strategy-mergers-security/factors.md
@@ -1 +1 @@
-[](/pdfs/prescriptive-guidance/latest/strategy-mergers-security/strategy-mergers-security.pdf#factors "Open PDF")
+Skip to main content
@@ -3 +3,4 @@
-[Documentation](/index.html)[AWS Prescriptive Guidance](https://aws.amazon.com/prescriptive-guidance/)[Value creation during M&A and divestitures: cybersecurity and compliance ](welcome.html)
+  * English
+  * [Contact us](https://aws.amazon.com/contact-us/?nc2=h_ut_cu)
+  * Support 
+  * My account 
@@ -5 +7,0 @@
-# What customers want and what regulators require
@@ -7 +8,0 @@
-As a control objective for the industry, the U.S. Securities and Exchange Commission (SEC) looks at the fairness of the deal, for the purchaser and for the target company, to ensure that there is no forced deal, fraud, or escaping regulatory liability.
@@ -9 +9,0 @@ As a control objective for the industry, the U.S. Securities and Exchange Commis
-Accordingly, the SEC guidance stated that corporations should consider disclosing material information about cyber risks, not only in general terms, but also on an incident-by-incident basis. The SEC suggested that a corporation, in determining the contours of its disclosure, should weigh the following factors:
@@ -11 +11 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
-  * Frequency and severity of prior cyber incidents
+  * [ ](https://aws.amazon.com/?nc2=h_home)
@@ -13 +12,0 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
-  * Probability of cyber incidents occurring; potential costs and consequences (for example, assets or sensitive information misappropriation, corruption of data, or disruption of operations)
@@ -15 +14 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
-  * Adequacy of preventative actions taken
+  * Filter: All
@@ -17 +16,2 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
-  * Risk level of threatened attacks
+  * Sign in
+  * [Create Account](https://portal.aws.amazon.com/gp/aws/developer/registration/?nc2=h_su&src=header_signup)
@@ -20,0 +21 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
+AWS Prescriptive Guidance
@@ -22 +23 @@ Accordingly, the SEC guidance stated that corporations should consider disclosin
-The SEC further suggested that companies, within their corporate filings, might want to disclose the following, based on their circumstances and materiality:
+  * [Home](/prescriptive-guidance/)
@@ -24 +25 @@ The SEC further suggested that companies, within their corporate filings, might
-  * Aspects of the registrant’s business or operations that give rise to material cybersecurity risks and the potential costs and consequences
+  * [Migration tools](/prescriptive-guidance/migration-tools/)
@@ -26 +27 @@ The SEC further suggested that companies, within their corporate filings, might
-  * Descriptions of any outsourced functions that might have material cybersecurity risks and how the registrant addresses those risks
+  * [Large migrations](/prescriptive-guidance/large-migrations/)
@@ -28 +29 @@ The SEC further suggested that companies, within their corporate filings, might
-  * Descriptions of cyber incidents experienced by the registrant that are individually, or in the aggregate, material, including a cost of incident and response, including investigation, penalties, and settlements
+  * [Accelerating cloud transformation](/prescriptive-guidance/accelerating-cloud-transformation/)
@@ -30 +30,0 @@ The SEC further suggested that companies, within their corporate filings, might
-  * Risks related to cyber incidents that might remain undetected for an extended period
@@ -32 +31,0 @@ The SEC further suggested that companies, within their corporate filings, might
-  * Description of cyber risk insurance policy coverage or any relevant risk transfer agreements
@@ -34,0 +34,2 @@ The SEC further suggested that companies, within their corporate filings, might
+  * [AWS](/)›
+  * [Prescriptive Guidance](/prescriptive-guidance/)
@@ -37 +37,0 @@ The SEC further suggested that companies, within their corporate filings, might
-The SEC enforces rules for SEC-registered broker dealers and investment advisers, who are held accountable for protecting customer data and ensuring accuracy of cybersecurity disclosures. Although there is no explicit SEC rule for companies that aren’t following guidelines, the M&A and divestiture process will become very expensive and lengthy in these cases, especially if the seller company encountered a cyber incident and didn’t disclose the risks, or experienced changes in their stock price. The National Association of Corporate Directors (NACD) recommends that management retain external subject matter and legal expertise for their incident response plans, and receive updates regularly. For more information, see [Cyber-Risk Oversight: Director’s Handbook Series](https://insidecybersecurity.com/sites/insidecybersecurity.com/files/documents/jan2017/cs2017_0014.pdf) (NACD, 2017). 
@@ -39 +39 @@ The SEC enforces rules for SEC-registered broker dealers and investment advisers
-![Warning](https://d1ge0kk1l5kms0.cloudfront.net/images/G/01/webservices/console/warning.png) **Javascript is disabled or is unavailable in your browser.**
+# AWS Prescriptive Guidance
@@ -41 +41 @@ The SEC enforces rules for SEC-registered broker dealers and investment advisers
-To use the Amazon Web Services Documentation, Javascript must be enabled. Please refer to your browser's Help pages for instructions.
+Resources from AWS technology experts and AWS Partners to help accelerate cloud adoption and modernization
@@ -43 +43 @@ To use the Amazon Web Services Documentation, Javascript must be enabled. Please
-[Document Conventions](/general/latest/gr/docconventions.html)
+## Guides
@@ -45 +45 @@ To use the Amazon Web Services Documentation, Javascript must be enabled. Please
-Overview
+Guidance for planning and implementing strategies, with focus on best practices and tools, for architects, managers, and technical leads
@@ -47 +47 @@ Overview
-How AWS can help
+Loading
@@ -49 +49 @@ How AWS can help
-Did this page help you? - Yes
+Loading
@@ -51 +51 @@ Did this page help you? - Yes
-Thanks for letting us know we're doing a good job!
+Loading
@@ -53 +53 @@ Thanks for letting us know we're doing a good job!
-If you've got a moment, please tell us what we did right so we can do more of it.
+Loading
@@ -55 +55 @@ If you've got a moment, please tell us what we did right so we can do more of it
-Did this page help you? - No
+Loading
@@ -57 +57 @@ Did this page help you? - No
-Thanks for letting us know this page needs work. We're sorry we let you down.
+## Patterns
@@ -59 +59,131 @@ Thanks for letting us know this page needs work. We're sorry we let you down.
-If you've got a moment, please tell us how we can make the documentation better.
+Steps, architectures, tools, and code for implementing common migration, optimization, and modernization scenarios, for builders and other hands-on users
+
+Loading
+
+Loading
+
+Loading
+
+Loading
+
+Loading
+
+## Strategies
+
+Business perspectives, methodologies, and frameworks for cloud migration and modernization, for CxOs and senior managers
+
+Loading
+
+Loading
+
+Loading
+
+Loading
+
+Loading
+
+## Content collections
+
+1  / 3
+
+[ business-productivity Accelerating cloud transformation Learn more ](/prescriptive-guidance/accelerating-cloud-transformation/)
+
+[ migration Large migrations to the AWS Cloud Learn more ](/prescriptive-guidance/large-migrations/)
+
+[ migration Migration tools Learn more ](/prescriptive-guidance/migration-tools/)
+
+[ business-productivity Accelerating cloud transformation Learn more ](/prescriptive-guidance/accelerating-cloud-transformation/)
+
+[ migration Large migrations to the AWS Cloud Learn more ](/prescriptive-guidance/large-migrations/)
+
+[ migration Migration tools Learn more ](/prescriptive-guidance/migration-tools/)
+
+## More information
+
+Services, tools, and resources to help with your large migration journey
+
+### Additional resources
+
+  * [Migrate and modernize with AWS](/migrate-modernize-build/cloud-migration/)
+  * [AWS Architecture Center](/architecture/)
+  * [AWS Documentation](https://docs.aws.amazon.com/)
+  * [AWS Professional Services](/professional-services/)
+  * [AWS Partner Network](/partners/)
+
+
+
+### Feedback and support
+
+  * [Send us your feedback](https://docs.aws.amazon.com/forms/aws-doc-feedback?hidden_service_name=ProServe%20Enterprise%20GPS&topic_url=http://aws.amazon.com/prescriptive-guidance/)
+  * [Contact AWS Support](/premiumsupport/)
+
+
+
+[Create an AWS account](https://portal.aws.amazon.com/gp/aws/developer/registration/index.html?nc1=f_ct&src=footer_signup)
+
+## Learn
+
+  * [What Is AWS?](/what-is-aws/?nc1=f_cc)
+  * [What Is Cloud Computing?](/what-is-cloud-computing/?nc1=f_cc)
+  * [What Is Agentic AI?](/what-is/agentic-ai/?nc1=f_cc)
+  * [Cloud Computing Concepts Hub](/what-is/?nc1=f_cc)
+  * [AWS Cloud Security](/security/?nc1=f_cc)
+  * [What's New](/new/?nc1=f_cc)
+  * [Blogs](/blogs/?nc1=f_cc)
+  * [Press Releases](https://press.aboutamazon.com/press-releases/aws)
+
+
+
+## Resources
+
+  * [Getting Started](/getting-started/?nc1=f_cc)
+  * [Training](/training/?nc1=f_cc)
+  * [AWS Trust Center](/trust-center/?nc1=f_cc)
+  * [AWS Solutions Library](/solutions/?nc1=f_cc)
+  * [Architecture Center](/architecture/?nc1=f_cc)
+  * [Product and Technical FAQs](/faqs/?nc1=f_dr)
+  * [Analyst Reports](/resources/analyst-reports/?nc1=f_cc)
+  * [AWS Partners](/partners/work-with-partners/?nc1=f_dr)
+
+
+
+## Developers
+
+  * [Builder Center](/developer/?nc1=f_dr)
+  * [SDKs & Tools](/developer/tools/?nc1=f_dr)
+  * [.NET on AWS](/developer/language/net/?nc1=f_dr)
+  * [Python on AWS](/developer/language/python/?nc1=f_dr)
+  * [Java on AWS](/developer/language/java/?nc1=f_dr)
+  * [PHP on AWS](/developer/language/php/?nc1=f_cc)
+  * [JavaScript on AWS](/developer/language/javascript/?nc1=f_dr)
+
+
+
+## Help
+
+  * [Contact Us](/contact-us/?nc1=f_m)
+  * [File a Support Ticket](https://console.aws.amazon.com/support/home/?nc1=f_dr)
+  * [AWS re:Post](https://repost.aws/?nc1=f_dr)
+  * [Knowledge Center](https://repost.aws/knowledge-center/?nc1=f_dr)
+  * [AWS Support Overview](/premiumsupport/?nc1=f_dr)
+  * [Get Expert Help](https://iq.aws.amazon.com/?utm=mkt.foot/?nc1=f_m)
+  * [AWS Accessibility](/accessibility/?nc1=f_cc)
+  * [Legal](/legal/?nc1=f_cc)
+