• Miss. Ragi Sahithi

The fundamental accounting principle of ‘Going Concern Concept’ proclaims that the business activity must run for a longer period to get desired results. According to this, the business organizations should access and administer all the available resources optimally to procure long lasting benefits and give the same opportunity to the future generations. To overcome these challenges, Business Organizations are increasingly adopting the Sustainable approaches and Circular Economy practices within their business models. Sustainable business approach enables the Business Organizations not only to aim for Profit motive besides shifting towards balancing business growth with environmental and social responsibilities without compromising the needs of present and future generations. Circular Economy practices are a core part of Sustainable business. Circular economy practices are strategies that aim to shift from traditional “take-make-dispose” business models to “re-use – re-cycle – re-generate” business models. So if products are designed by adopting the strategies of circular economy, the businesses lower their environmental impact, reduce costs ,effective use of available resources, maximum extension of the product life cycle which indirectly align with the goals of sustainability. The multi faced feature of Artificial Intelligence will helps to make appropriate decisions in both cases of adopting ‘business sustainability’ measures and possibilities of ‘re-cycling’ scope of the product. This research article, analyses and assess the extent of sustainable business practices so far adopted by the Indian Business’ and prospects of Indian ‘circular economy’ with the usage of Artificial Intelligence during increased opportunities

BUSINESS, GOING CONCERN CONCEPT, RESOURCES, SUSTAINABILITY GOALS, PRODUCT LIFE CYCLE

"AI IN SUSTAINABLE BUSINESS & CIRCULAR ECONOMY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 8, page no.326-330, August-2025, Available :http://www.jetir.org/papers/JETIRHC06049.pdf

"AI IN SUSTAINABLE BUSINESS & CIRCULAR ECONOMY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 8, page no. pp326-330, August-2025, Available at : http://www.jetir.org/papers/JETIRHC06049.pdf