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

Title

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

Creator

Thomas T.; Hari Sankar B.S.; Pramila S.

Description

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, namelySalaries 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. The Author(s), under exclusive license to Springer Nature Switzerland AG 2025.

Source

Studies in Systems, Decision and Control, Vol-555, pp. 1045-1051.

Date

2025-01-01

Publisher

Springer Science and Business Media Deutschland GmbH

Subject

Artificial intelligence (AI); Corporate performance; Human capital; Information technology; Profitability; Return on capital employed (ROCE); Sustainability

Coverage

Thomas T., Christ University Bangalore, Bengaluru, India; Hari Sankar B.S., Christ University Bangalore, Bengaluru, India; Pramila S., Christ University Bangalore, Bengaluru, India

Rights

Restricted Access

Relation

ISSN: 21984182

Format

Online

Language

English

Type

Book chapter

Identifier

https://doi.org/10.1007/978-3-031-67890-5_93

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210181512&doi=10.1007%2f978-3-031-67890-5_93&partnerID=40&md5=9b1a001181dbb12d3ae36631876c04d8