The latest issue of The Corporate Counsel newsletter has been sent to the printer. It is also available now online to members of TheCorporateCounsel.net who subscribe to the electronic format. The issue includes the following articles:

– Annual Season Items
– Our 2026 Conferences — October 12-13 in Orlando, FL

As we do every year, the “Annual Season Items” article provides you with the key annual season items that you should be considering now as you finalize annual reports and prepare proxy statements. On the hot topic of AI disclosure, we note in this issue:

Given this evolving disclosure risk landscape, it is critically important for companies to follow a “back to basics” approach when it comes to AI. In the absence of specific SEC guidance about what companies should be saying in their public disclosures about AI, it is now more important than ever to thoroughly review all of a company’s external and internal statements about the development, deployment and integration of AI, as well as the attendant risks. It is important that the company’s risk management practices specifically focus on the many risks associated with AI, and that identified risks be clearly disclosed to shareholders as a means for providing appropriate context for the positive disclosures about the company’s utilization or development of AI. It is also important for a company to implement disclosure controls and procedures to ensure that public disclosures and statements concerning AI are accurate, complete and consistent across communications platforms (not just in the company’s SEC filings or in earnings releases). Further, companies should take steps to identify specific substantiation for public statements about AI, while at the same time making sure that the company’s internal documents do not include information that is contrary to the public statements. While many of these steps are important disclosure controls for any public company statements, we believe that the current environment calls for special attention to public statements about AI.

Finally, companies should recognize that their public disclosures are increasingly being consumed by AI-powered analytics, which investors are leveraging to understand company performance and inform votes on proposals presented at shareholder meetings. This recognition should continue to inform how disclosures are presented and should emphasize the importance of consistency across a company’s communications platforms.

Please email info@ccrcorp.com to or call 1.800.737.1271 to subscribe to this essential resource.

– Dave Lynn