As companies increasingly turn to generative AI to draft their financial reports, the role of technology in shaping how organizations communicate with investors and regulators is rapidly expanding. According to The Wall Street Journal, firms like ON Semiconductor and Hewlett Packard Enterprise are now using AI to generate first drafts of their quarterly and annual filings, with executives editing rather than authoring entire sections.

“Now, we’re getting to the point of: Write the whole section for me,” said ON Semiconductor CFO Thad Trent. Hewlett Packard Enterprise CFO Marie Myers added that Ai is “much better than humans” at mirroring and aggregating data across reports.

While the efficiency gains are clear, ON Semiconductor has already shortened its reporting cycle from ten days to eight, concerns remain about transparency and tone. “If disclosures begin to feel formulaic or emotionally empty, investors may disengage,” said Keren Bar-Hava, head of accounting at the Hebrew University Business School. 

But as Harvard Business Review noted, the true challenge may lie not in the technology itself, but in leadership. Herminia Ibarra and Michael G. Jacobides argue that executives must redesign organizations to harness AI, orchestra collaboration between humans and algorithms, and model experimentation themselves.

Without that transformation, AI will only automate old habits rather than drive meaningful profess in how finance communicates and leads.