Eaton Corporation (ticker: ETN) filed its 2024 10-K with Item 1C disclosing its cybersecurity risk management and governance framework. The filing explicitly states that no cybersecurity threats have materially affected or are reasonably likely to materially affect the company's business, financial condition, or results of operations. It details the use of NIST frameworks, vendor risk assessments, and an Incident Response Team, but reports no specific incidents.