According to research conducted by The Conference Board, based on data from Esgauge, reputational risks (predominantly implementation and adoption risk and risks associated with consumer-facing AI) topped, by a wide margin, cyber, legal / regulatory, and other AI-related risks disclosed by S&P 500 companies in the Risk Factors section of their 2023 – 2025 Form 10-K filings. The instructive report reveals changes in overall AI-related risk disclosure by sector over the three-year period and the prevalence of disclosure topics by subcategory for each of the most commonly disclosed risks for the 2025 filing year as of August 15, 2025.
See “Public disclosures of AI risk surge among S&P 500 companies” (CFO Dive) and additional resources on our Artificial Intelligence page.
This post first appeared in the weekly Society Alert!