Fortune 500 Companies' AI Disclosure Trends and Perceptions

This analysis examines how the Fortune 500 companies discuss AI in their SEC filings from 2022 to 2025. It tracks AI adoption rates, shifts in framing AI as risk vs. opportunity, and correlations between AI disclosure and company performance.

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Why it matters

This analysis provides insights into how the largest US companies are perceiving and responding to the rise of AI, which has significant implications for the broader technology and business landscape.

Key Points

  • 1AI disclosure has become nearly universal, with 85% of Fortune 500 companies mentioning AI in 2025, up from 29% in 2022
  • 2Companies have shifted from optimism to caution, with 78% acknowledging both risks and benefits of AI by 2025
  • 3High-growth companies talk more about AI, but early AI adopters did not outperform those that started later or never mentioned AI
  • 475 companies (18% of AI-discussing firms) see AI purely as a risk, while the rest acknowledge both opportunities and challenges

Details

The analysis found that AI disclosure in Fortune 500 filings has grown substantially since 2022, with a notable acceleration following the release of ChatGPT in late 2022. Between 2023 and 2024, AI adoption more than doubled (33% to 69%), and by 2025, 36% of all companies (181 out of 500) specifically reference generative AI or large language models. The top 10 companies with the most AI mentions are all in the Software & Technology sector. The study also examined how companies frame AI in their filings. In 2022, 30% of AI-discussing companies viewed AI only as an opportunity, but by 2025 this fell to just 4%. Today, 78% of AI-discussing companies acknowledge both risks and benefits of AI. 75 companies (18% of AI-discussers) see AI purely as a risk, while the remaining 82% acknowledge both opportunities and challenges. Sector attitudes vary, with 50% of Transportation & Logistics companies that discuss AI seeing it only as a risk, compared to just 2% of Software & Technology companies.

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