ANNOUNCEMENTS
This study explores the intersection of Environmental, Social, and Governance (ESG) practices and Artificial Intelligence (AI) adoption within the global Information Technology (IT) industry, with a specific focus on the sustainability–finance trade-off. ESG reporting has become a critical metric for investors and regulators assessing corporate accountability, while AI innovation is reshaping productivity, automation, and analytics in IT companies. However, the rising environmental cost of AI—especially large language models and cloud-based infrastructures—has raised ethical and sustainability concerns. This research investigates how global IT firms balance ESG commitments with rapid AI deployment strategies, and how these practices affect their financial positioning and attractiveness to ESG-conscious investors.
Using a comparative framework, this dissertation analyzes the ESG disclosures, AI ethics policies, and financial performance of selected IT giants including Microsoft, Infosys, Google, IBM, SAP, and TCS. The study is based solely on secondary data sources including sustainability reports, ESG rating agency assessments, and publicly available financial documents. A qualitative content analysis methodology is applied to assess environmental impact disclosures, AI governance practices, and ESG- aligned investment trends. Key findings reveal inconsistencies in ESG reporting structures across geographies, underrepresentation of AI-specific risks, and tensions between environmental objectives and financial performance.
The research highlights the need for harmonized ESG standards and the inclusion of AI-specific indicators in sustainability assessments. The findings are relevant for policymakers, institutional investors, and ESG rating bodies aiming to design responsible investment strategies in tech-dominated portfolios. This study contributes to bridging the gap between ethical AI deployment, sustainability governance, and financial decision-making in the context of digital transformation.
Key Words: ESG, Artificial Intelligence (AI), Sustainability, Financial Decision-Making, IT Industry.
