AI and the New Cyber Risk Landscape: Disclosure Gaps in the S&P Europe 350
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AI and the New Cyber Risk Landscape: Disclosure Gaps in the S&P Europe 350

06 February 2026 / Report

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This publication analyzes how S&P Europe 350 companies describe and position AI-related risks in their annual reporting, identifying the most frequently disclosed risk types, sector-specific patterns, and how disclosure has evolved since 2023.

This publication analyzes how S&P Europe 350 companies describe and position AI-related risks in their annual reporting, identifying the most frequently disclosed risk types, sector-specific patterns, and how disclosure has evolved since 2023.

Authors

Ioannis Siskos

Ioannis Siskos Ioannis Siskos

Senior Research Fellow, Governance & Sustainabilit…
The Conference Board

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Anuj Saush

Anuj Saush Anuj Saush

Director, Advisory Programs, International
The Conference Board

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