Business Valuation: AI Applications and Sustainable Metrics Integration across Diverse Industries

Business valuation is essential for understanding a company's value, but traditional methods may no longer suffice in today's dynamic market. This paper explores two key areas: the role of artificial intelligence (AI) in valuation and the integration of sustainable factors in new business valuation methods. AI can enhance the precision of these methods across industries, while sustainability needs to be integrated in the business valuation methodologies. By examining current practices, this research aims to provide insights for navigating modern valuation challenges. The study's findings reveal that AI technologies significantly improve the accuracy and efficiency of business valuations. Moreover, studies have shown that environmental, social and governance (ESG) factors can positively influence both business performance and market value.