Privacy plans, or a comprehensive set of policies and procedures to manage privacy protection, have been developed in percent of the organizations that participated in the 13th annual Information Systems and E-Business Spending study conducted in 2002 by Computer Economics. This is a considerable increase from 2001, when only percent of the respondents had developed their privacy plans. Meanwhile, percent of organizations have not started developing their privacy plans—almost the exact percentage that had not started in 2001. Do all organizations need a privacy plan? Of the organizations in the 2002 study, percent have Web sites, percent have implemented at.