Analysis of S&P 500 Companies’ 10-Ks
As the business landscape evolves, so do the expectations for corporate reporting. From climate-related disclosures to artificial intelligence and digital assets, investors and other stakeholders are seeking greater transparency around how companies identify, manage, and communicate emerging risks and opportunities.
The Center for Audit Quality (CAQ) analyzed the most recent S&P 500 company filings to better understand how public companies are addressing these fast-moving topics in their disclosures. These three resources provide a snapshot of what S&P 500 companies typically disclose and where they disclose that information within the 10-K. The CAQ took a look at climate, AI, and digital asset-related information this year.
This analysis looks at the most recent SEC Form 10-Ks for S&P 500 companies available as of June 2025.
Analysis of Climate-Related Information in S&P 500 Companies’ 10-Ks
Understanding the extent of climate-related disclosures in 10-K SEC filings.
This analysis explores how S&P 500 companies disclose climate-related information in their Form 10-K filings — including greenhouse gas emissions; net zero, carbon neutral, or other emissions reduction commitments; and related reporting standards, frameworks, or requirements.
Analysis of AI-Related Information in S&P 500 Companies’ 10-Ks
Assessing the current state of AI disclosures.
AI is transforming business operations — and reporting is beginning to reflect that change. The CAQ analyzed 10-Ks from S&P 500 companies to understand what companies disclosed about AI-related information and where that information is typically disclosed.
Analysis of Digital Asset-Related Information in S&P 500 Companies’ 10-Ks
A first look at the extent of digital asset-related disclosures in 10-K SEC filings.
As digital assets continue to influence financial systems and corporate strategy, companies are beginning to address them in their public filings. The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of digital asset-related disclosures in those SEC filings.
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