The CISO reporting crisis

As cyber-security threats escalate in scale, sophistication, and impact, one seemingly simple organisational question is quietly shaping how prepared companies really are: to whom should the Chief Information Security Officer (CISO) report?

 

For many organisations, the default answer has long been the Chief Information Officer (CIO). The logic appears sound; security is, after all, a subset of IT. Yet as recent high-profile breaches have shown, this structure can create misalignment precisely when cyber-security should be treated not as a technical discipline but as a strategic one.

 

When a major attack halts operations, disrupts supply chains, or erodes customer trust, the consequences extend far beyond IT. They affect revenue, reputation, and regulatory compliance. These are board-level risks that require board-level accountability.

 

From IT function to strategic risk

The CISO role has evolved dramatically over the past two decades. Conceived initially to manage network defences, patch vulnerabilities, and oversee compliance, the position was rooted in technology. But today, the CISO’s remit is broader and more complex. They must anticipate business risk, manage third-party exposure, navigate evolving regulation, and build resilience into every aspect of digital operations.

 

Cyber-security has become an enabler of business continuity and digital trust. Yet too often, the reporting line fails to reflect that shift. When CISOs sit under the CIO, their agenda becomes entangled with IT priorities such as system uptime, transformation projects, and infrastructure investment. Security inevitably competes for resources, time, and influence.

 

The result is that risk mitigation becomes reactive rather than proactive. Decisions about security spend may hinge on available IT budgets, rather than on the organisation’s risk appetite or threat exposure. In effect, security becomes a tactical consideration rather than a strategic imperative.

 

The limitations of reporting to the CIO

Placing the CISO within the IT function can also introduce subtle but significant conflicts of interest. The CIO’s objective is often to deliver innovation and efficiency, to implement new systems, accelerate cloud adoption, and support business agility. The CISO’s mandate, meanwhile, is to mitigate risk, sometimes by slowing deployment, adding controls, or challenging assumptions.

 

When these objectives are structurally misaligned, the security voice can be softened or sidelined. Critical vulnerabilities might be downplayed, project timelines prioritised over thorough risk assessments, and budget allocations skewed toward enablement rather than protection. This tension is not about personalities; it is about governance.

 

Moreover, the perception that cybersecurity “belongs” to IT can hinder wider engagement across the business. Finance, HR, legal, procurement, and operations all have a role to play in managing cyber risk, yet they may view it as someone else’s problem if the function is confined to a technical silo. True resilience requires a collective mindset; one that sees cybersecurity as integral to every business process, not an add-on at the end of the IT chain.

 

The case for CEO and board-level oversight

A growing number of organisations are therefore revisiting their governance structures and moving the CISO role closer to the CEO or even directly to the Board. This approach recognises cybersecurity as a core component of enterprise risk, on par with financial, legal, or operational risks.

 

When the CISO reports to the CEO, several positive dynamics emerge. Risk reporting becomes unfiltered and more transparent. Security priorities are assessed in the context of business objectives, not just technical feasibility. Funding decisions are tied to risk reduction rather than IT expenditure. Most importantly, cyber resilience becomes a shared responsibility, embedded into corporate culture and leadership accountability.

 

This reporting model also fosters a stronger dialogue between the CISO and other executive leaders. It enables cybersecurity considerations to inform strategic decisions, including mergers and acquisitions, digital transformation initiatives, and new market entries. In this way, the organisation can build security into its growth plans rather than layering it on after the fact.

 

Context matters, but direction is clear

Of course, governance structures vary by organisation. In some cases, the CISO may report to a Chief Risk Officer or Chief Operating Officer; in others, a dual-reporting line can balance operational alignment with independence. The key is not to enforce a single model but to ensure that cybersecurity has sufficient visibility, authority, and autonomy to influence decision-making at the highest levels.

 

Regulators and industry frameworks are also recognising this trend. Board accountability for cyber risk is now written into legislation in several jurisdictions, and investors increasingly view resilience as a marker of strong governance. The shift toward CEO or Board-level reporting is, in many ways, a reflection of this broader cultural and regulatory evolution.

 

Building a culture of resilience

Revising reporting lines alone will not make an organisation secure. What matters most is how the change shapes mindset and behaviour. Elevating the CISO must come with genuine empowerment: access to the right data, budget authority, and a voice in strategic planning.

It also requires collaboration. Security leaders must be able to communicate risk in business terms, bridging the gap between technical complexity and strategic consequence. Likewise, boards must invest time in understanding the threat landscape and the implications of their security posture.

 

Resilience, after all, is not achieved through tools or technology alone. It is achieved through alignment, when leadership, governance, and culture all recognise that cybersecurity is central to business survival and success.

 

A strategic imperative

Ultimately, the question of where the CISO reports is not a matter of hierarchy, but a reflection of how seriously an organisation treats risk. When cybersecurity remains an IT subfunction, it is constrained by operational concerns. When it is positioned as a strategic enabler, it drives trust, innovation, and competitive advantage.

 

The CISO’s role is to protect the company from the unimaginable; from the incidents that threaten not just systems but the organisation’s very continuity. To do that effectively, they must be empowered to act independently, advise candidly, and influence decisively. That requires a direct line to those who steer the organisation’s course: the CEO and the Board.

 

Cybersecurity is no longer a technical problem to be solved; it is a business risk to be managed. The organisations that recognise this and structure themselves accordingly will be best equipped to navigate tomorrow’s threats.

 

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Paul German is CEO at Certes

 

Main image courtesy of iStockPhoto.com and monkeybusinessimages