Lucas Giovanni Uberti-Bona Marin

Maastricht University - Faculty of Law

Law and Tech Lab, Faculty of Law, Maastricht University

P.O. Box 616

Maastricht, 6200

Netherlands

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Are Companies Taking AI Risks Seriously? A Systematic Analysis of Companies' AI Risk Disclosures in SEC 10-K Forms

Number of pages: 22 Posted: 12 Aug 2025 Last Revised: 24 Sep 2025

Lucas Giovanni Uberti-Bona Marin, Bram Rijsbosch, Gerasimos Spanakis and Konrad Kollnig

Maastricht University - Faculty of Law, Maastricht University, Maastricht University and Maastricht University

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