Adoption Without Capability Reporting
How Large Organisations Disclose AI Adoption Without Reporting What the AI Can Do
Published June 2026
Abstract
This study examines how twenty-two publicly listed organisations described their artificial intelligence programmes in prepared management remarks and supplementary public reporting during the 2025 and 2026 reporting period. Applying a three-part taxonomy across 714 coded statements, the inventory recorded 404 Adoption and Containment statements, 308 Product and Marketing Claims, and just 2 Capability Reporting statements (both originating from a single firm, Alphabet). The findings show that public disclosure concentrates on deployment scale, efficiency, investment, governance coverage, and product positioning, while direct measured reporting on what AI itself contributed to business reasoning is almost entirely absent.
Suggested citation
Foster-Fletcher, R. (2026). Adoption Without Capability Reporting: How Large Organisations Disclose AI Adoption Without Reporting What the AI Can Do. MKAI Inquiry Working Paper.
PDF size: 160 KB
Record metadata
- Type
- Inquiry working paper
- Theme
- Public reporting and disclosure
- Status
- Published
Methods
- Three-part taxonomy statement coding (Adoption and Containment, Capability Reporting, Product and Marketing Claims)
- Document analysis of prepared executive management remarks across 22 publicly listed corporations
- Inter-session validation spot-checking and boundary audit