It is no longer investors, analysts, stewardship teams or journalists who read your report first: it’s AI.
Reports were once designed for a patient, human reader. Today, they must meet the needs of systems trained to distil signal from noise. Stakeholders will not always read; they’ll query, parse and summarise via AI.
From page to prompt, this shift introduces new risks. Your message risks being:
- missed – crucial points are buried or phrased inconsistently, causing AI to fail in surfacing them;
- misinterpreted – lacking context, AI may extract the wrong meaning;
- flattened – nuanced messages are reduced to generic summaries, losing impact.
AI does not reason like the human mind; it retrieves, approximates and stops when it believes it has completed the task. If your data and narrative do not meet its parameters, your compelling story may remain sunken and unseen.
When AI responds, your company’s voice merges with everything else it has absorbed from the web. In these fragmented currents, transparency, consistency and clarity become critical beacons.
A strategic decision
The new reality is that disclosure alone no longer guarantees impact. AI is already analysing your report before it reaches human eyes, determining what gets highlighted and what gets overlooked. This isn’t about rewriting for machines, but about ensuring your story survives translation, thriving in systems that extract, rank and reduce.
The new frontier is about telling the same story, structured to resonate for both human minds and machines.
See your report in a new light – Lumina.
Luminous has developed Lumina, a proprietary simulation tool that reveals how your report is interpreted by AI, before your stakeholders read a word.
By mimicking real-world queries, Lumina analyses how AI models respond to your disclosures. It shows what gets retrieved, what gets skipped and how messages are reshaped or diluted. The tool identifies blind spots, gaps and inconsistencies, allowing you to optimise structure, sharpen messaging and improve impact.
The result? A stronger alignment between what you intend to communicate and what your audiences, human or machine, actually take away.
Built on a unique blend of natural language processing, investor and other stakeholder insights, prompt engineering and corporate reporting expertise, Lumina is specifically designed for the complexity of corporate reporting. It ensures that your message is seen, surfaced and understood. No matter who or what is reading.
If you’re ready to make your next report valuable for both minds and machines, we would love to talk!
Our Resetting Reporting: From Disclosure to Value research calls for a shift from fragmented, compliance-led reporting to value-led, digitally enabled narratives – highlighting how AI is not just a tool, but a new stakeholder shaping how disclosures are read, interpreted and trusted. In the chapter From Tools to Transformation, we explore how reporting can evolve into a more connected, resilient discipline – where AI clarity for both humans and machines is key to standing out.