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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>AI as a Performance Metric: What Companies Are Disclosing Now &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>AI as a Performance Metric: What Companies Are Disclosing Now</title>
		<link>https://corpgov.law.harvard.edu/2026/03/02/ai-as-a-performance-metric-what-companies-are-disclosing-now/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=ai-as-a-performance-metric-what-companies-are-disclosing-now</link>
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		<pubDate>Mon, 02 Mar 2026 12:32:55 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[AI]]></category>
		<category><![CDATA[Artificial intelligence]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Disclosure]]></category>

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		<description><![CDATA[Over the last few years, the artificial intelligence (AI) boom has swept through corporate America. Across nearly every function and team, AI is being adopted to boost productivity and gain a competitive edge through every available avenue. As a result, employees, particularly executives, are increasingly expected to identify new ways to drive efficiency and improve [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Amit Batish, Equilar, Inc., on Monday, March 2, 2026 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;">Amit Batish is Senior Director of Content &amp; Communications at Equilar, Inc. This post is based on an Equilar memorandum by Mr. Batish and Andrew Gordon.</p>
</div></hgroup><p>Over the last few years, the artificial intelligence (AI) boom has swept through corporate America. Across nearly every function and team, AI is being adopted to boost productivity and gain a competitive edge through every available avenue. As a result, employees, particularly executives, are increasingly expected to identify new ways to drive efficiency and improve results through AI-enabled strategies.</p>
<p>As compensation committees evaluate the performance goals used in executive pay programs, AI-focused performance objectives are becoming more common in incentive plan design. In this post, Equilar examines corporate disclosures that highlight how companies are implementing AI into executive compensation programs today.</p>
<p> <a href="https://corpgov.law.harvard.edu/2026/03/02/ai-as-a-performance-metric-what-companies-are-disclosing-now/#more-179362" class="more-link"><span aria-label="Continue reading AI as a Performance Metric: What Companies Are Disclosing Now">(more&hellip;)</span></a></p>
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