Artificial intelligence (AI) is rapidly being embedded across companies’ products, services and internal operations, yet governance and disclosure are not evolving at the same speed. This report looks at corporate practice in the context of the emerging responsible AI regulatory landscape. It finds that public commitment from companies to AI governance frameworks remains low.

Australia’s self-employment rate has fallen sharply since the early 2000s. This report shows a fall in unincorporated self-employment aligns closely with changing labour market incentives. Unincorporated businesses that employ workers experienced the greatest decline, while solo self-employment fell modestly and the share of company owners grew. The patterns are interpreted as reflecting two broad trends.

This paper argues Australia needs to update our regulatory approach and change our inefficient company tax system, to a system that better encourages investment and productivity growth. This final inquiry report presents recommendations focused on two key policy reform areas: corporate tax reform to spur business investment and regulating to promote business dynamism.

This artificial intelligence (AI) snapshot shows recent trends and developments in generative AI. It found that the expansion of AI-enabled products and services offers opportunities for consumers and businesses, yet it also carries the risk of introducing new challenges and amplifying existing consumer problems.

There are currently no disclosure standards for Australian companies’ charitable spending. This research into 20 of Australia’s largest corporations found that over half the value of their reported contributions to the community were dubious. Clear and consistent disclosure standards would help investors, consumers and the public make more informed decisions.