The impact of ethical and CSR factors on engineers’ attitudes towards SMEs sustainability

Abstract

The aim of this study was to examine the impact of selected ethical factors of business on the perception of defined attributes of decline in the small- and medium-sized enterprise sectors of the V4 countries. The perceptions of ethical business factors between entrepreneurs–engineers and entrepreneurs–non-engineers were evaluated. The study underscores the need for permanent implementation of corporate social responsibility (CSR) analyses from a multilevel perspective that allows the integration of different theoretical frameworks. The results of the study justify the need to carry out deeper structured analyses of the ethical aspects of micro-CSR business at the individual or group level, taking into account multiple categorisation lines. This study also confirms the psychological effects of perceived CSR on a company’s decline. This can be especially advantageous in identifying opportunities for the better use of CSR strategies and in creating adaptive CSR concept platforms.