From the linked PDF:

> This report uses a range of cutting-edge LLM-assisted data techniques to extract key risk information from S&P 500 company filings. Following the recent boom in generative AI, we examine reported risks from these leading firms related to artificial intelligence. We clarify the extent to which firms are reporting new AI related risks, what kind of risks are being reported and what these indicate about the broader dynamics of AI in big business.

This is unrelated to marketing departments.

Company filings are basically marketing for the shareholders.

They want to mention AI to boost interest and such, and they end up mentioning AI risks to hedge/cover their backs