This study investigates the impact of Artificial Intelligence (AI) and human capital on a firm's sustainability based on the selected thirty companies in the Indian Information Technology (IT) Sector. It also involves an insight into the usage of AI tools for the same. This study takes three independent variables, namely—Salaries and wages (SW), Provident Fund (PF), and Gratuity and superannuation (GS), which are dependent on the Return On Capital Employed (ROCE). Furthermore, the study evaluates these variables through multiple regression analysis to establish the link between them and determine how human capital affects a firm's profitability.

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Unraveling the Intangibles: Influence of AI and Employee Valuation on Corporate Sustainability

  • Tanya Thomas,
  • B. S. Hari Sankar,
  • S. Pramila

摘要

This study investigates the impact of Artificial Intelligence (AI) and human capital on a firm's sustainability based on the selected thirty companies in the Indian Information Technology (IT) Sector. It also involves an insight into the usage of AI tools for the same. This study takes three independent variables, namely—Salaries and wages (SW), Provident Fund (PF), and Gratuity and superannuation (GS), which are dependent on the Return On Capital Employed (ROCE). Furthermore, the study evaluates these variables through multiple regression analysis to establish the link between them and determine how human capital affects a firm's profitability.