Deloitte recently published its 2025 Corporate Reporting Insights, an analysis of annual reports published by each of the companies in the FTSE 100.
In 2023, the analysis explored the, then limited, mentions of AI and GenAI in annual reports published by each of the companies of the FTSE 100 index. Two years on, the 2025 Corporate Reporting Insights looks at how the annual reports of the FTSE 100 companies over their past financial year have evolved to consider the risks, opportunities and ethical challenges offered by GenAI.
The analysis found that majority of the FTSE 100 (93) mentioned AI in their 2025 reports, compared to 50 in 2023. When it comes to the risks and challenges, 68 companies mentioned AI when reporting on the risks they face, a substantial increase from 11 in Deloitte’s 2023 analysis. Nearly half of the FTSE 100 (49) identified AI as a developing challenge and 30 of these also identified AI as part of a major risk. 62 company boards mentioned AI in their boardroom accountability reports – an increase from only four boards in the 2023 survey.
In terms of training, 27 of the FTSE 100 disclosed that they had provided some or all staff with specific training on AI during the year. Meanwhile, only 13 mentioned board-specific training on AI.
This year, 16 companies drew out in their disclosures that one or more directors had experience or expertise in AI. In comparison, in 2023 it was six companies.
On regulations, 27 companies disclosed that they had identified forthcoming AI-related regulations, such as the EU AI Act – in 2023 it was just seven companies. Only 13 of these mentioned at least one impact on their business from this regulation.
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