Are Companies Taking AI Risks Seriously? A Systematic Analysis of Companies' AI Risk Disclosures in SEC 10-K forms

arXiv:2508.19313 · cs.CY, cs.AI · Submitted 2025-08-26 · Read on arXiv

cs.CY, cs.AI

Submitted: 2025-08-26

Updated: 2025-08-26

Comments: To be published in the ECML PKDD SoGood (Data Science for Social Good) workshop proceedings

DOI: 10.1007/978-3-032-19096-3_6

License: http://arxiv.org/licenses/nonexclusive-distrib/1.0/

Terminology

• Securities and Exchange Commission — 12× in this paper
• Core — 4× in this paper · explained in 2 episodes
• Accuracy — 3× in this paper · explained in 1 episode
• Accountability — 2× in this paper · explained in 2 episodes
• Actor — 2× in this paper · explained in 3 episodes
• Annotator Agreement — 1× in this paper · explained in 1 episode
• Consistency — 1× in this paper · explained in 3 episodes
• Dutch National Growth Fund — 1× in this paper
• Generative AI — 1× in this paper · explained in 2 episodes
• Robustness — 1× in this paper · explained in 5 episodes

Sources

• The AI risk repository: A meta-review, database, and taxonomy of risks from artificial intelligence

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