Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 247

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 16K
Chunk 247
---
 Incidents, Internal Communications, External Communications, B2C Incidents, B2B Incidents, and the relevant business area depending on the incident’s impact. The goal is to detect, respond to, and recover from cybersecurity incidents. This includes processes for classifying, assessing severity, escalating, containing, investigating, and remediating the incident. Additionally, the plan is designed to comply with applicable legal obligations and mitigate damage to the brand and reputation.
​
To this end, we established an Evaluation Committee to assess the materiality of high-criticality incidents. The Evaluation Committee consists of GRCI, the business areas involved in event management (B2C, B2B, etc.), Accounting Reporting, Risk Management, Legal, External Communications and Media and SOX. The Department of GRCI (part of the Department of Cybersecurity, which is led by the CISO) is responsible for instructing the Evaluation Committee to coordinate and define the qualitative and quantitative assessment of the incident.
​

​
​

PART II   TELECOM ARGENTINA S.A.
--------------------------------

If the preliminary assessment of the Evaluation Committee determines that the event might be material, our policy provides that an Approval Committee composed of the CEO, CFO and the CTO will be convened. The Approval Committee is responsible for supervising the materiality determination of the Evaluation Committee, and, if appropriate, sends relevant information for review to the Audit Committee. If the Audit Committee confirms that the incident is material, the incident is communicated to the Executive Committee and the incident is publicly disclosed according to applicable laws and regulations.
​
Risks from Cybersecurity Threats
​
In 2024, 2023 and 2022, our business strategy, results of operations, and financial condition have not been materially affected by risks from cybersecurity threats, including as a result of previous cybersecurity incidents, but we cannot provide assurance that they will not be materially affected in the future by such risks and any future material incidents. We also did not experience any significant information security breaches in 2024, 2023 and 2022, and the associated expenses, including penalties and settlements, were immaterial. See “Item 3—Key Information—Risk Factors—Risks Relating to Telecom and its Operations—A cyberattack could adversely affect our business, financial condition, results of operations and cash flow” of this Annual Report for more information on our cybersecurity related risks.
​
Governance
​
Management
​
The cybersecurity risk management processes delineated above are