LITERATURE REVIEW
Background theory: Technology adoption and sustainability Utilizing advanced analytics and adopting
sustainable business strategies The Technology Acceptance Model (TAM) and Sustainability Theory are the two
primary theoretical pillars upon which the integration of advanced analytics with sustainable business practices
is based. According to TAM, perceived utility and perceived ease of use are what drive technology adoption,
which helps us understand how businesses choose to utilize or not use AI-based products (Panţa et al., 2024).
The integration of economic and environmental concerns is the main focus of sustainability theory, which
emphasizes strategic decision-making that takes conflicting organizational goals into account. Despite the
maturity and development of both frameworks, there is a lack of study on how to integrate them to examine AI
adoption in a sustainability context, indicating the need for an integrated framework to comprehend how they
interact during the decision-making process.
Making Sustainable Decisions with AI and Business Analytics It has been empirically demonstrated that AI and
business analytics improve an organization's long-term performance. Big data analytics and artificial intelligence
integration improve supply chains' environmental performance and ambidexterity for sustainable innovation
(Chen, Khan & Chen, 2024). According to Hasan et al. (2024), AI-supported prediction models help American
businesses identify high-emission activities. This allows for interventions in particular high-emission locations,
reducing carbon footprints and potentially improving operational efficiency. According to additional study,
sustainability KPIs can be actively monitored in real time with AI and analytics. This will enhance supply chain
transparency, resource efficiency, and the ability for enterprises to make better strategic decisions (Hoque et al.,
2025). Collectively, these findings offer strong support for the idea that analytics driven by AI enhances
organizational effectiveness, transparency, and long-term viability.
Ethics, Governance, and Adoption Risks of AI Despite the enormous potential of AI in corporate analytics, there
are operational, ethical, and governance concerns. The emphasis on green AI issues such algorithmic bias, energy
use, and transparency requirements is highlighted by Raman et al. (2024). Adewumi et al. (2023) also highlighted
that the lack of specialized personnel, privacy issues, high integration costs, and poor data quality were major
obstacles to the application of AI. These results align with the current investigation's theme: how can businesses
get past these obstacles to use AI-based analytics for long-term, sustainable decision-making?
Adoption at the Organizational Level and Sector-Specific Differences The impact and adoption of AI-enabled
analytics vary depending on the industry and organizational setting. The TAM determinant for SMEs Direct
consequences of adverse effects on sustainable development Asiri, Al-Somali, and Maghrabi (2024) According
to a review and summary of those studies, other factors including PEU and PU influence how users embrace the
APP in question. Although the effect depends on sectoral features and organizational capacities, Ertz et al. (2024)
revealed that big data analytics have a beneficial impact on sustainability performance in enterprises. These
findings imply that adoption is contextual, with managerial skills, organizational infrastructure, and sectoral
peculiarities determining the degree and efficacy of AI adoption for sustainability.
Research Deficits
There are still several significant gaps in the literature despite the growing body of research on AI and business
analytics in sustainability. There is little proof that US-based companies are using AI-led data to inform their
strategic choices for sustainability. Instead of discussing strategic governance and long-term organizational
planning, the bulk of the literature concentrates on operational and environmental measures. Only a tiny number
of previous research use mixed approaches to collect managerial perspectives and performance measures; most
are either quantitative or qualitative case-based. Furthermore, although TAM and Sustainability Theory are both
utilized as separate lenses to examine how AI is being adopted in the sustainability space, it is uncommon to find
articles that combine these two viewpoints to comprehend how AI is being used for sustainability. However,
problems like algorithmic bias, data privacy, and high integration costs are acknowledged but not thoroughly
investigated, and the disparities in AI adoption across sectors (such as manufacturing, technology, and finance)
call for more research.
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