Which of the following describes ISO/IEC 27036-3:2023?

The correct description of ISO/IEC 27036-3:2023 is that it provides guidelines for securing hardware and software within the realm of information security. This standard is part of the larger ISO/IEC 27036 series, which focuses on information security for supplier relationships. Specifically, part 3 addresses "Information security in supplier relationships," offering guidelines on how organizations should manage security risks associated with third-party providers, including the protection of hardware and software systems. The emphasis is on establishing a framework to mitigate risks to information security that may arise in supplier relationships.

Options that discuss data encryption, internet security trends, or corporate financial disclosures do not align with the primary focus of ISO/IEC 27036-3:2023, as this standard is not directly concerned with those topics. Thus, the emphasis on securing hardware and software in the context of supplier relationships distinctly highlights why this understanding is critical in adhering to effective information security practices.