Article’s

Abstract- Digital automation – comprising artificial intelligence, robotic process automation, enterprise resource planning, cloud computing, and Internet of Things – is changing how businesses manage production, delivery of services, and decision-making processes. In this research paper, a theoretical framework and a testable model have been developed to investigate the effect of firm-level Digital Automation Index (DAI) based on content analysis of corporate disclosures on Operational Efficiency (OE) of Indian listed companies involved in automation-intensive industries such as industrial technology, manufacturing, engineering, automobiles, and electronics. Based on the Resource-Based View and Dynamic Capabilities perspective, the testable model asserts that IT Investment Intensity (ITI) acts as a mediator between DAI and OE, and Firm Size (FS) moderates their relationship. A panel data approach for the years 2020-2025 involving 30-50 listed firms (180-300 observations) has been suggested, using secondary data sources such as annual reports, sustainability reports, and financial statements. This paper describes how Digital Automation Index will be calculated, operationalize all the constructs, provides five hypotheses, and presents a nine-phase statistical analysis method including descriptive statistics, panel diagnostics, fixed or random-effects regressions, mediation and moderation analysis, and robustness tests.Key Words: digital automation, operational efficiency, IT investment intensity, firm size, Industry 4.0, panel data, Indian listed companies.