AI Risk Disclosures in the S&P 500: Reputation, Cybersecurity, and Regulation
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AI: The Next Transformation

AI Risk Disclosures in the S&P 500: Reputation, Cybersecurity, and Regulation

03 October 2025 / Report

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This report analyzes how the largest US public companies disclose artificial intelligence (AI) risks in their 2023–2025 annual filings, providing insight into the issues shaping board agendas, investor expectations, and regulatory oversight in the years ahead.

This report analyzes how the largest US public companies disclose artificial intelligence (AI) risks in their 2023–2025 annual filings, providing insight into the issues shaping board agendas, investor expectations, and regulatory oversight in the years ahead.

Author

Andrew Jones, PhD

Andrew Jones, PhD Andrew Jones, PhD

Principal Researcher, Governance & Sustainability …
The Conference Board

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