AI and Its Impact on Corporate Disclosure and Governance

As artificial intelligence becomes more deeply embedded in corporate operations, from product development and customer engagement to compliance and risk management, it raises complex questions for public companies about disclosure obligations and governance best practices. Regulators, investors, and other stakeholders are increasingly focused on how companies are using AI and managing the risks and opportunities it presents. Understanding what, when, and how to disclose AI-related information is now a critical issue for legal, compliance, and investor relations teams alike. And managing the complex dynamics associated with AI is vital for boards of directors and senior management. This program will explore the evolving regulatory expectations, litigation risks, and best practices for transparent and accurate disclosure and governance around AI.

Topics to be discussed include:

• Regulatory expectations: How the SEC and other regulators are approaching AI-related disclosure, including recent guidance and enforcement trends (10 minutes)

• Practical disclosure strategies including materiality assessment: What companies are currently disclosing in filings and communications, and how to balance transparency with competitive sensitivity (10 minutes) 

• Governance and oversight: The role of boards, audit committees, and compliance officers in monitoring AI use and ensuring accurate reporting (20 minutes)

• Litigation and enforcement considerations: Emerging cases and lessons from recent SEC actions involving AI-related claims or misstatements (20 minutes)