@misc{lim2026_ssrn_6841562,
  author = {Lim, Boon Chuan},
  title = {Technical Baseline, Governance Gap: Singapore Data-Breach Enforcement and the Cyber Essentials Mark},
  year = {2026},
  doi = {10.2139/ssrn.6841562},
  url = {https://doi.org/10.2139/ssrn.6841562},
  note = {Working paper / preprint}
}