When AI becomes your most important reader, does your corporate reporting still make sense?

Investors, regulators and rating agencies are no longer reading your annual and sustainability reports the way they used to. Increasingly, they're not reading them at all — their AI is. 

PwC's global article, When AI becomes the reader: a turning point for corporate reporting examines: 

• How AI is reshaping the way capital markets consume corporate reporting 
• What "good" looks like when your audience is part-human, part-machine 
• The structural, linguistic and data-quality choices that determine whether AI gets your story right 
• Practical steps preparers can take now to be AI-ready 

Australia is entering a significant period of change in corporate reporting. With AASB S2 mandatory climate disclosures rolling out across Group 1, 2 and 3 entities between 2025 and 2028, and mandatory public country-by-country reporting landing for the first time on 30 June 2026, the volume, granularity and structure of what Australian companies disclose is changing fast. 

At the same time, the audience for that information is changing too. Analysts, proxy advisors, sustainability raters, lenders and even regulators are deploying large language models to ingest, compare and interrogate corporate disclosures at scale. A single ambiguous sentence, an inconsistent data point between your operating and financial review and your sustainability report, or a missing tag in your structured data — and the machine moves on, or worse, draws the wrong conclusion.