13 unchanged sentences
The Audit Review Committee assists the Board with cybersecurity risk oversight.
−Removed: The Audit Review Committee is responsible for regularly reviewing and discussing with management risk exposure relating to cybersecurity, which includes reviewing the state of our cybersecurity program and emerging cybersecurity developments and threats, as well as the steps management has taken to monitor and mitigate such exposure.
+Added: The Audit Review Committee is responsible for regularly reviewing and discussing with management risk exposure relating to cybersecurity.
+Added: This process includes reviewing the state of our cybersecurity program, discussing emerging cybersecurity developments, including AI, and monitoring the steps that management has taken to mitigate such exposure.
In 2025, our Board and the Audit Review Committee received periodic updates throughout the year on cybersecurity matters and these updates are part of their standing agendas.
10 unchanged sentences
however, NACCO cannot provide assurance that we will not be materially impacted in the future by such risks or any future material incidents.
+Added: We recognize the constantly evolving nature of cyber threats and are committed to cultivating a strong security culture, maintaining vigilance and continuously enhancing our cybersecurity systems and controls.
For additional information regarding our cybersecurity risks, please refer to Item 1A - Risk Factors on page 15 .
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.