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Ethics in the Annual Report: What Stakeholders Really Want to See on AI

Bottom line: Your stakeholders now expect to see how you govern AI in your annual report. In 2025, 72% of S&P 500 companies disclosed at least one material AI risk in their filings – up from just 12% in 2023. The EU AI Act is due to enter full enforcement in August 2026, with fines reaching […]

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