AI Risk Disclosures in the S&P 500: Reputation, Cybersecurity, and Regulation
AI Risk Disclosures in the S&P 500: Reputation, Cybersecurity, and Regulation Summary This Conference Board/ESGAUGE analysis of S&P 500 Form 10-K filings (2023–2025) shows AI quickly becoming a mainstream enterprise risk. Disclosure of at least one material AI risk jumped from 12% in 2023 to 72% in 2025. The increase is concentrated in financials, health […]