Essert Inc. guide on SEC 10-K cybersecurity disclosures outlines new rules requiring public companies to detail their cyber risk management programs in their annual reports. These disclosures, aimed at informing shareholders, include descriptions of cyber risk programs, third-party oversight, material incidents, and governance. Companies must highlight their board's oversight and management's role in cyber risk, ensuring clarity without revealing sensitive security details. The focus is on processes rather than policies, emphasizing material risks relevant to investment decisions.