The rapid evolution of artificial intelligence (AI) is prompting an increase in AI-related disclosures in public companies’ SEC filings, a trend that is expected to continue.
In a recent article for Compliance & Ethics Professional Magazine, we explored the importance of transparent and honest AI disclosures in SEC filings, particularly in Form 10-K risk factor sections.
The article highlights the SEC’s focus on preventing AI “washing” and encourages companies to avoid speculative disclosures while ensuring consistency and verifiability across their public filings.
For a deeper dive into these AI disclosure practices, you can read the full article, “AI Disclosure: Developments and Key Takeaways for Public Companies,” published in the March 2025 issue of Compliance & Ethics Professional Magazine.