Terra Innovatum Global N.V. 10-K

ITEM 1B. UNRESOLVED STAFF COMMENTS. Not applicable. ITEM 1C. CYBERSECURITY. We have been actively developing and implementing a comprehensive, company-wide cybersecurity program grounded in industry best practices. Our management team proactively evaluates our threat landscape, which includes risks from sophisticated cyber-attacks, ransomware, social engineering, and potential system failures resulting from human or technological error. Given the nature of our business in the nuclear energy sector, we are attentive to the cybersecurity threat landscape applicable to critical infrastructure and energy companies, and we design our cybersecurity program to address sector-specific risks. We maintain processes to oversee and identify cybersecurity risks associated with our use of third-party service providers, including through security assessments and contractual requirements. We periodically engage third-party consultants to assist with security assessments and program enhancements. To mitigate these risks, we employ a multi-layered defense strategy designed to protect the integrity of our data and operational technology. Key components of our cybersecurity program include: ● Threat Detection & Prevention: Deployment of enterprise-grade antivirus and endpoint detection software to identify and neutralize unauthorized intrusions. ● Vulnerability Management: A patch management protocol to ensure all software and critical systems are updated against known vulnerabilities in a timely manner. ● Incident Response: While we maintain internal monitoring, we are developing protocols to engage third-party cybersecurity experts and legal counsel should a significant incident be detected, ensuring a rapid and comprehensive response. As of the date of this report, the Company is not aware of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect our business strategy, results of operations, or financial condition. However, we cannot guarantee that we will not experience a material cybersecurity incident in the future. Board Oversight While cybersecurity risk is part of our general risk management framework, cybersecurity oversight is provided our Board of Directors through the Audit Committee. Management reports cybersecurity matters to the Audit Committee on a periodic basis. Day-to-day cybersecurity activities are led by the Chief Operating Officer in the US and the Chief Technology Officer for European activities. Management is responsible for implementing our cybersecurity policies, monitoring threats, and escalating significant matters to our Board of Directors or Audit Committee.