This report from Deloitte and USC’s Marshall School of Business Peter Arkley Institute for Risk Management presents the results of their analysis of risk factor disclosure practices generally, and with respect to AI risk specifically, among 434 S&P 500 companies that have filed four Form 10-Ks between November 9, 2020 (the effective date of the SEC’s amendments to Regulation S-K that “modernized” the risk factor disclosure requirements) and April 23, 2024.