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AI-Related Risk Disclosure

By Randi Morrison posted 08-18-2024 08:31 PM

  

Among other things, Alston & Bird’s “Navigating AI-Related Disclosure Challenges: Securities Filing, SEC Enforcement, and Shareholder Litigation Trends” shares data on the prevalence among the S&P 500 of AI-related risk disclosure, and an informative analysis of AI-related risk disclosures among the nearly half of Fortune 100 companies that included such disclosures, in 2023 Form 10-Ks. Based on the substance, the firm categorized Fortune 100 disclosures as follows: (1) cybersecurity risk; (2) regulatory risk; (3) ethical and reputational risk; (4) operational risk; and (5) competition risk. Each risk category is accompanied by an instructive discussion about the types of matters included in the disclosure.

See our recent report: “AI Disclosure Practices & Expectations” and additional resources on our Artificial Intelligence page.

                                  This post first appeared in the weekly Society Alert!

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