According to recent insights from @FactSet, artificial intelligence continues to be a top priority in corporate discussions. Exactly 331 organizations within the S&P 500, which translates to 67% of the group, brought up AI during their 2Q26 earnings conference calls held between Jun. 15 and Sep. 14. When looking at the specific industries leading this conversation, the Tech sector saw the highest rate of mentions at 97%. Companies in Financials were right behind them at 91%, while Comm Services rounded out the top three with a 90% mention rate.