Among the noteworthy Fortune 500 Form 10-K disclosure data points from Deloitte’s “Disclosure Trends From the 2024 Reporting Season” are these:
Cybersecurity—A majority of companies (and more than the prior year) disclosed use of a specific cybersecurity framework, an incident response plan, employee training, penetration/vulnerability testing, and simulation or tabletop exercises:
Artificial Intelligence—Nearly 85% of companies included AI disclosure in their current year Form 10-K filings (March 1, 2024 – March 3, 2025), predominantly in the Risk Factors section:
Sustainability and Climate—Nearly all companies, but fewer than the prior report (96% for 2024 vs. 97% for 2023), made some climate change or other sustainability-related disclosure in their current year Form 10-K filings, most commonly in the Risk Factors section:
The report also includes disclosure benchmarking data on clawbacks, income taxes, and global trade.
This post first appeared in the weekly Society Alert!