IBM Security (recherche Ponemon Institute)
Annual study estimating the average total cost of a data breach. Breaks the cost down by phase (detection, notification, response, lost business), by sector, by geography and by aggravating or mitigating factor, including the use of defensive artificial intelligence. The most cited reference on the unit cost of an incident.
Interviews conducted by the Ponemon Institute with organisations that suffered a breach over the period. The cost is a sample mean, not a full distribution; it excludes very large atypical breaches, which limits its use for tail estimation.
Use for an average cost-per-record or per-incident assumption in a mainstream pricing note. Do not use alone to model extreme severity, where actual claims databases are preferable.