Skip to content
Review Open access

From Risk Reporting to Resilience: A Narrative Integrative Review of Cybersecurity Governance Practices in Organizations

Jul 2026 · Asian journal of current research · Vol 11, pp. 233-248 · 0 citations

TL;DR

It is argued that a durable shift from reactive risk reporting to genuine organizational resilience requires coherent alignment across governance structures, cultural investment, supply-chain oversight and outcome-based metrics.

Abstract

Cybersecurity has moved from a peripheral technical function to a core pillar of organizational governance, driven by the escalating frequency and cost of digital intrusions, tightening disclosure regulation, and growing recognition that technical controls alone cannot guarantee continuity of operations. This narrative integrative review synthesises contemporary academic literature on cybersecurity governance, tracing its evolution from a compliance-oriented, risk-reporting paradigm toward an integrated model of organizational cyber resilience. The review examines governance structures and board oversight arrangements, the integration of cybersecurity into enterprise risk management, the conceptual architecture of organizational cyber resilience, the human and cultural determinants of governance effectiveness, sector-specific and supply-chain vulnerabilities, financial and insurance mechanisms for risk transfer, the regulatory and standards landscape, and approaches to measuring governance maturity. Findings indicate that although disclosure obligations and formal oversight structures have proliferated, substantive board-level expertise remains scarce, enterprise risk management integration is uneven, and resilience-building efforts are frequently undermined by fragmented accountability and inconsistent measurement practices. The review argues that a durable shift from reactive risk reporting to genuine organizational resilience requires coherent alignment across governance structures, cultural investment, supply-chain oversight and outcome-based metrics. Directions for future research and the practical implications of these findings for boards, risk officers and regulators are discussed.

Read PDF

Similar papers

Review Open access 2026

Cybersecurity Risks in Digitized Capital Markets: A Comparative Regulatory Analysis of Operational Resilience, Disclosure, and Market Integrity

A multilayered regulatory model is proposed that aligns entity-specific obligations with harmonized reporting, proportionate disclosure, direct oversight of critical third parties, coordinated recovery planning, and market-wide resilience testing, essential for protecting investors, preserving market continuity, and co...

Akomolehin F. Olugbenga · 0 citations
Review Open access Jul 2026

Risk-Based IT Auditing and Cybersecurity Assurance in Regulated U.S. Organizations: A Review of Governance, Methods, and Outcomes

This review synthesizes peer-reviewed literature on governance structures, auditing methods, and resulting outcomes across key sectors including financial services, capital markets, healthcare, and critical infrastructure to reveal consistent emphasis on integrated governance approaches alongside persistent implementat...

William Asare Yirenkyi, Apaflo Godson Teye, Matilda Konotey et al. · 0 citations
Conference Open access Sep 2026

Beyond Compliance: A Literature Review of Cybersecurity Disclosure, Corporate Governance, and Stakeholder Trust

The evidence shows that cybersecurity reporting includes risk, governance, preventive, incident, and mitigative information, which should not be treated as interchangeable constructs, and future research should prioritize disclosure quality, preventive versus mitigative content, and causal evidence on subsequent cybera...

A. Saputra, Suherni Dwi Listiani, Ridwansyah · 0 citations
Sep 2026

Board oversight of cybersecurity and data governance: Implications for sustainable corporate governance in the era of digitalization

The study provides new empirical evidence that cybersecurity and data governance constitute strategic board responsibilities with significant sustainability implications in the digital era, and highlights digital risk governance as a key previously underexplored governance mechanism linking board-level cybersecurity ov...

Syed Amjad Hussain · 0 citations
Conference Aug 2026

Strategic Risk Management in the Cyber Threat Era: The Impact of Information Security Governance on Competitive Advantage

This article aims to bridge the research gap by analyzing the influence of information security governance on competitive advantage within a strategic risk management framework to build competitive cyber resilience.

Bondan Haryono, Galih Wahid Hasyim, Edwin Julianus Sebayang et al. · 0 citations
Open access Aug 2026

Board governance mechanisms and cybersecurity disclosure quality: Evidence on symbolic versus substantive accountability

This study examines the quality of cybersecurity governance disclosure and the extent to which disclosures reflect symbolic compliance rather than substantive accountability and provides evidence that governance structures may create an appearance of accountability without necessarily generating substantive transparenc...

O. M. Alghasham · 1 citation

We use cookies to run the site and, with your consent, for analytics and to show ads. See our Cookie Policy.