Aligning SME Critical Assets with Cyber Risks Using a Matrix Model to Develop a Cyber Resilience Framework

Digitalization has become an integral part of both private and business life, fundamentally transforming all sectors of society. In recent years, the rapid advancement of Artificial Intelligence (AI) has further reshaped the landscape of entrepreneurship by enhancing operational efficiency, streamlining customer interactions, and enabling more informed decision-making. These technological developments offer significant benefits, particularly for small and medium-sized enterprises (SMEs) seeking to remain competitive in a dynamic digital environment. At the same time, these advances introduce new and increasingly complex risks - most notably, the rising threat of cyberattacks. SMEs, which typically operate with constrained financial and human resources, often face significant difficulties in developing and maintaining robust cybersecurity systems. This lack of preparedness makes them particularly attractive targets for cybercriminals, especially in the context of AI-driven operations that introduce novel vulnerabilities. To address these challenges, this paper proposes a matrix-based approach that systematically links critical SME assets to specific categories of cyber risks. Building on the authors' previous research, the study identifies and classifies essential assets and major threat types, integrating them into a comprehensive matrix framework. The proposed model serves as a practical tool for assessing vulnerability, prioritizing protective actions, and ultimately supporting SMEs in enhancing their overall cyber resilience.