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Evan Bundschuh
Burkhard Fassbach

In the following guest post, Evan Bundschuh and Burkhard Fassbach share and analyze their research into the AI-related Form 10-K disclosures of 26 U.S.-listed public companies, in order to assess the level and significance of public companies’ disclosure statements pertaining to artificial intelligence. Evan is Vice President at GB&A, a retail insurance brokerage in New York, and Burkhard is a D&O lawyer in private practice in Germany. My thanks to Evan and Burkhard for allowing us to publish their article on this site. Here is their article.

Continue Reading Guest Post: Mapping AI Risks: Insights from 2025 10-K Filings

Artificial intelligence (AI) is an increasingly important part of business strategy for many companies. As AI has become increasingly important in the corporate world, some commentators suggest that corporate boards not only need AI fluency but in fact need a specialized AI expert.  These suggestions about board expertise may present challenges for many boards, as boards seek to balance a host of competing objectives and interests. An April 15, 2026, memo from the Debevoise & Plimpton law firm (here) takes a pragmantic approach, proposing that the appropriate AI governance framework “will differ for each company and should align with the company’s strategic needs and relationship to technology.”

Continue Reading AI and Corporate Governance: Do Boards Need an AI Expert?

In recent months, securities class action litigation patterns involving AI-related disclosures have emerged and developed, as has been documented on this site (most recently, for example, here). There has of course been a great deal of other kinds of AI-related litigation, including lawsuits involving intellectual property issues, privacy and data-collection concerns, discrimination and bias claims, and a variety of different kinds of tort allegations.

In a shareholder derivative lawsuit recently filed against the board of software firm Adobe, these two lines of AI-related litigation crossed; the plaintiff shareholder alleges that the defendants violated their board duties by knowingly permitting the company to train its artificial intelligence tools using material copyrighted by others and in a way that subjected the company to IP-related litigation. As discussed below, the new lawsuit illustrates how the broader range of AI-related litigation can translate into follow-on D&O claims, representing yet another area of AI-related D&O risk.

Continue Reading AI-Related IP Litigation Triggers Follow-On D&O Lawsuit

In recent months, the filing of securities class action lawsuits involving artificial intelligence (AI)-related allegations has become an increasingly important part of overall securities suits filing volume. By and large, the AI-related suits have involved relatively smaller corporate defendants. Late last week, however, a plaintiff shareholder filed an AI-related securities suit against the technology behemoth Oracle, alleging that the company made misrepresentations in its disclosures concerning its AI infrastructure-related capital expenditures. For securities litigation trend watchers, the new lawsuit has a number of interesting features, as discussed below.

Continue Reading Oracle Hit with Massive AI Infrastructure-Related Securities Suit
Sarah Abrams

In the following guest post, Sarah Abrams, Head of Claims Baleen Specialty, a division of Bowhead Specialty, examines the question whether the SEC should adopt AI-specific disclosure guidelines with reference to two recent enforcement actions involving tech companies allegedly fraudulent claims about their technology. I would like to thank Sarah for allowing me to publish her article on this site. Here is Sarah’s article.

Continue Reading Guest Post: Would Specific SEC Disclosure Guidelines Deter AI-Washing?

In my recent year-end roundup of the top D&O stories of 2025, one key topic I noted was the significance of AI-related corporate and securities litigation during the year. 2026 has only just started, but it already seems likely that AI-related litigation will be an important theme again in the new year, as well. In the latest example of this phenomenon, earlier this week a plaintiff shareholder filed a securities class action lawsuit against AI infrastructure company CoreWeave. As discussed below, there are a number of interesting features to this latest lawsuit. A copy of the January 12, 2026, CoreWeave complaint can be found here.

Continue Reading AI Infrastructure Company Hit with AI-Related Securities Suit

As readers of this blog know, in recent months there have been a number of AI-related corporate and securities suits filed against companies and their executives (as discussed, for example, here). In general, these suits have mostly involved “AI-washing” allegations – that is, allegations that the defendant company misrepresented its AI-related prospects or capabilities. More recently, however, the cases increasingly have involved allegations not that the defendant company overstated its AI-related opportunities, but rather understated its AI-related risks.

Last week, in the latest example of this type of suit, a plaintiff shareholder filed a derivative suit against executives of the digital ad tracking firm DoubleVerify, alleging that the defendants had caused the company to omit to disclose that AI-related developments were undercutting the company’s revenues. A copy of the derivative suit complaint can be found here.

Continue Reading Digital Ad Analytic Firm Hit With AI-Related Disclosure Suit

As detailed in a recent guest post on this site, authorities in a variety of jurisdictions around the country and around the world are grappling with the right approach to regulate AI. Several U.S. state legislatures, including those in California, Colorado, Utah and Texas, among others, have already enacted AI-specific laws. Now, on December 11, 2025, the White House issued a new Executive Order entitled “Ensuring a National Policy Framework for Artificial Intelligence” (here). The new EO seeks to override or preempt state laws on AI in favor of unified federal regulation. As discussed below, the order raises a number of concerns and may face both resistance and court challenge.

Continue Reading White House Issues Executive Order Targeting State AI Regulation

Just about every company these days is grappling with the arrival of Artificial Intelligence (AI). But what should companies be telling their investors about the impact of AI deployment on their operations and financial results? At a recent meeting, the SEC’s Investment Advisory Committee recommended that the agency issue guidance requiring issuers to provide disclosures about the impact on the company from AI. As discussed below, while the committee’s recommendations may be unlikely to cause the agency to issue AI disclosure rules or guidance, the committee’s recommendations do provide a useful framwork to consider corporate AI-related disclosure best practices.

Continue Reading SEC Investor Advisory Committee Recommends AI-Related Disclosure Guidelines
Alexander Hopkins

One of the most important developments in the business, economic and financial arenas has been the recent emergence of Artificial Intelligence (AI). The advent of the AI era has also presented novel legal issues and has presented regulators with a host of potential challenges. In the following guest post, Alexander Hopkins takes a look at the developing efforts of a variety of governmental regulators to address the issues that AI presents, and considers the implications of these regulatory developments for the liabilities of corporate directors and officers. Alex is Of Counsel at the Saxe Doernberger & Vita, P.C. law firm. I would like to thank Alex for allowing me to publish his article as a guest post on this site.

Continue Reading Guest Post: Global AI Regulations: D&O Liability Implications in a Changing Legal Landscape