Topic

AI in Corporate Disclosure

The use of machine learning systems to draft, read and analyse company filings, and the questions that follow about accuracy, accountability and what issuers should be required to report.

Current clusters

leadership1 publisher

Atkins rejects the idea that AI-readable filings justify wider disclosure mandates

The SEC chairman told an advisory committee that AI can help read filings but cannot lower the materiality bar or stand in for human judgment, and he restated that the Commission will not name the models firms must use.

Publishers:corpgov.law.harvard.edu

Reality

Evidence74
Adoption25
Hype gap−12
Incentives68
Confidence72