72% of S&P 500 Companies Now Disclose AI as Material Risk
A new report from The Conference Board shows a six-fold increase from 12% in 2023, with reputational and cybersecurity risks topping the list.
A Six-Fold Increase in Disclosures
The artificial intelligence sector is facing a moment of reckoning with risk, as a new report released on Oct. 6, 2025, shows that nearly three-quarters of S&P 500 companies now formally disclose AI as a material risk in their public filings. The report from The Conference Board and ESGAUGE found that 72% of S&P 500 companies now flag AI as a material risk, a dramatic six-fold increase from just 12% in 2023.
The surge in disclosures underscores how rapidly AI has moved from experimental pilots to business-critical systems, and how urgently corporate boards and …
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