Which of the following impacts does NOT pertain to direct costs?

The impact that does not pertain to direct costs is related to media relations expenses after an incident. Direct costs are usually associated with immediate, quantifiable financial losses that directly result from an incident. These often include expenses like property damage from theft, labor costs for increased security measures, and insurance coverage deductibles that must be paid out as a consequence of a claim.

Media relations expenses, while they can arise from an incident, are generally considered indirect costs. They relate to the broader organizational response and management of reputational damage rather than a specific financial loss from the incident itself. Indirect costs tend to encompass longer-term financial impacts that might not be immediately measurable but can affect the organization's overall profitability and brand strength over time.