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In recent years, public US companies have increasingly mentioned artificial intelligence (AI) in SEC filings and earnings calls. Approximately 76% of companies in the S&P 500 Index mentioned AI in their Form 10-K filings in 2025, compared to 28% in 2021. In their new article "AI and Securities Class Action Litigation," Managing Director Jordan Milev and Director Edward Flores review data from FactSet related to AI discourse and securities class actions claims.
To minimize AI-related securities litigation exposure, counsel for companies implementing AI and machine learning tools may consider engaging statistics and econometrics experts and experts with the required expertise at the intersection of economic analysis and AI to assist with conducting pre-disclosure technical verification of intended AI performance so that claims are based on solid objective and verifiable evidence developed specifically and evolving with the company's AI implementation.
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