The AI Risk Observatory: What Can We Learn from AI Disclosures in Annual Reports About Societal Resilience?

arXiv cs.AIOctober 5, 2026en

arXiv cs.AI

AI Global Wire

arXiv:2610.02281v1 Announce Type: new Abstract: Societal resilience research relies on access to useful and actionable data, which motivates our main research question: Can annual reports, processed at scale with LLMs, provide a useful signal about how companies disclose their response to AI? We test this by applying a reproducible two-stage classification pipeline to 9,821 annual reports from 1,362 UK listed companies (2020-2025, with partial 2026 data). We first validate the method against 474 human-annotated passages, finding high recall and moderate label-level agreement. We then report three empirical patterns: (i) between 2020 and 2025, the share of reports mentioning AI risk rose from

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