The study's relevance stems from the significant and growing role of e-commerce in the AI economy, particularly amplified by the COVID-19 pandemic. The pandemic caused a decline in business revenue due to economic factors (inflation, supply chain disruptions) and social factors (consumer self-isolation, reduced labor productivity). Studies show that consumers increasingly favor responsible businesses, highlighting a connection between revenue and CSR. However, the precise nature of this connection, particularly concerning the role of employees, remains unclear. While previous research acknowledges the importance of responsible HRM in linking business revenue to CSR, the specifics of this role, especially in e-commerce, are under-explored. This research addresses this gap by investigating how responsible HRM contributes to business revenue during crises and how this contribution can be maximized, especially within the context of the ongoing pandemic and the potential for future pandemics to disrupt the economy. E-commerce is a particularly relevant case study as it inherently facilitates social distancing through remote work. The study's focus is the development of a humanistic model of CSR in e-commerce leveraging AI-driven technologies.

The theoretical foundation is the concept of responsible HRM, encompassing both quantitative (job creation, wage increases) and qualitative (labor conditions, employee well-being) dimensions. This paper focuses on the qualitative aspect, termed 'humanization,' which prioritizes individual employee needs and fosters a favorable work environment. Previous research has largely focused on the quantitative aspects of CSR, such as job creation. However, the transition to e-commerce, often accompanied by automation and job reduction, necessitates a shift towards the qualitative aspects of CSR. The research hypotheses are: (H1) Job humanization increases e-commerce revenue more than job creation; (H2) High-tech e-commerce models are superior to classical models in promoting humanized CSR. Prior studies on HRM and CSR in e-commerce have examined these aspects in isolation, leaving the relative significance of each unclear. This research aims to address this gap by analyzing the experiences of e-commerce companies demonstrating high CSR during the COVID-19 pandemic.

To test the hypotheses, the researchers employed a mixed-methods approach. First, regression analysis was used to assess the contribution of responsible HRM to revenue. Data from the top 30 publicly traded e-commerce companies in 2021 were analyzed to model the relationship between revenue and employee count. Separately, data from 16 of the most responsible retail companies in the USA in 2020 were used to model the relationship between revenue and ESG management quality (environmental, social, and governance). This two-sample approach was necessary due to the lack of unified international statistics on the relevant indicators. Hypothesis 1 was considered proven if a 1% increase in ESG management quality resulted in a larger revenue increase than a 1% increase in employee count. Second, a comparative case study analysis examined international (Amazon, Google, etc.) and Russian (Lamoda, Wildberries, etc.) e-commerce companies to compare classical and high-tech models of responsible HRM from a humanization perspective. Hypothesis 2 was supported if the high-tech model yielded additional humanization benefits. The geo-economic structure of the sample was considered, noting a dominance of developed countries (70%) but also inclusion of developing countries (30%).

Regression analysis of the top 30 e-commerce companies showed that revenue was explained by the number of employees by 66.62%. A one-person increase in employees resulted in a revenue increase of 8.7 x 10⁻⁶ billion dollars. A 1% increase in employees increased revenue by $0.01 billion. The model was reliable at a significance level of 0.01. Analysis of the 16 most responsible US retail companies showed that revenue was explained by ESG management quality by 76.17%. A one-point increase in the social score increased revenue by $3.7272 billion. Corporate governance showed a negative correlation with revenue. The model was reliable at a significance level of 0.1. These results support H1: a 1% increase in ESG management (social score) produced a far greater revenue increase ($3.7272 billion) than a 1% increase in employees ($0.01 billion). This indicates that humanization of CSR (improving employee conditions) is more impactful than simply increasing the number of jobs. The case study comparing classical and high-tech models showed that the high-tech model (using AI, VR/AR, IoT, cloud computing, RFID, geolocation, and blockchain) offered substantial humanization benefits by reducing employee workload, complexity, and responsibility, ultimately increasing efficiency and improving the quality of service. This supports H2.

The findings reveal that responsible HRM in e-commerce significantly boosts revenue, but this is primarily achieved through job humanization rather than job creation. The high-tech model of e-commerce, enabled by AI and related technologies, is crucial for maximizing this contribution. The results contradict previous research that focuses solely on the quantitative aspects of CSR and highlight the importance of the qualitative aspects, especially in the context of e-commerce's inherent automation. The study's findings are significant as they provide a deeper understanding of the relationship between CSR, HRM, and business profitability in the context of the AI economy and economic crises. The humanistic model contributes to both the social (increased employee loyalty) and economic (increased revenue) bottom lines.

This research contributes to the literature by demonstrating the importance of humanizing jobs in e-commerce for increased revenue and the role of AI-driven technology in maximizing this effect. A humanistic model of CSR in e-commerce is proposed, showcasing the benefits of integrating high technology to improve employee well-being and ultimately business profitability. Future research could explore the generalizability of these findings to other sectors beyond e-commerce and investigate the long-term impacts of the humanistic CSR model on business sustainability and resilience.

The study's limitations include the use of two separate samples (top 30 e-commerce companies and 16 most responsible US retail companies) due to data availability issues, which may affect the direct comparability of results. The focus on e-commerce also limits the generalizability of the findings to other sectors. Further research is needed to validate the findings in other economic sectors and to investigate the specific managerial approaches needed to implement humanization strategies effectively across various industries.