The evolving responsibilities of board members to cyber security and cyber risk were highlighted as a theme in the OODA Almanac 2023. While cybersecurity has been a focus of corporate boardrooms in the past, it is about to become a required focus as the Securities and Exchange Commission (SEC) seeks to have companies identify a board of directors member as the cybersecurity lead.  OODA has specific expertise supporting the nexus between technical cybersecurity and corporate governance risk management and looks forward to supporting a wide range of companies by either placing a cybersecurity expert directly on the board or working as a consultant to the board to help guide their strategic initiatives and ensure they are exercising due care in managing cyber risks. Following is a guide for board members as they begin to explore the impact of cyber risk on the fiduciary responsibilities of a board of directors.