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1、PARTNERSHIP ON AIDisclosure of AI-related impacts,risks,and opportunities:Landscape Analysis1SECTION NAMEPage TitleDisclosure of AI-related impacts,risks,and opportunitiesLandscape AnalysisDunstan Allison-Hope Mary Beech Stephanie BellSECTION NAMEPage TitleContentsExecutive Summary 3Background 9Find

2、ings and Analysis 19Opportunities for Progress 32Appendix:Data and Analysis 34Authors and Acknowledgements 50PARTNERSHIP ON AIDisclosure of AI-related impacts,risks,and opportunities:Landscape Analysis3SECTION NAMEPage Title11Executive SummaryPARTNERSHIP ON AIDisclosure of AI-related impacts,risks,a

3、nd opportunities:Landscape Analysis4EXECUTIVE SUMMARYMethodologyWe reviewed disclosures from 25 tech companies(e.g.,AI developers,enterprise software,chip manufacturers)and 25 non-tech companies(e.g.,financial services,healthcare,automotive,retail,and entertainment).We benchmarked formal company rep

4、orts and disclosures,including financial reports(e.g.,SEC filings),sustainability reports(e.g.,ESG reports),and AI-specific reports.We did not include informal communications such as websites or PR materials.We structured our benchmark according to industry-agnostic international reporting standards

5、,such as the International Sustainability Standards Board(ISSB),Global Reporting Initiative(GRI),and European Sustainability Reporting Standards(ESRS).PARTNERSHIP ON AIDisclosure of AI-related impacts,risks,and opportunities:Landscape Analysis5EXECUTIVE SUMMARYPurpose and PremiseInvestors and other

6、stakeholders need high-quality information from companies about artificial intelligence(AI)to make informed judgments,decisions,and actions.This information should include disclosure of corporate-wide impacts,risks,and opportunities in formal financial and sustainability reports.The premise of this