Volume 15, Issue 4 From Compliance to Disclosure: Tracing Cybersecurity and Supply Chain Risk in Dutch Annual Reports Clara Boggini, Erasmus University Rotterdam PUBLISHED ON: 6 Oct 2026 DOI: 10.14763/2026.4.2127 Has cybersecurity disclosure changed after 2022? KEYWORDS: Cybersecurity, NIS2, DORA, Annual reports, Corporate governance