Principles Of Social Responsibility Research Articles

КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ У СИСТЕМІ УПРАВЛІННЯ ОРГАНІЗАЦІЄЮ

The article considers different positions on the interpretation of the meaning of the concept of «corporate social responsibility». It is noted that there are two opposite approaches to the concept of corporate social responsibility. Emphasis is placed on the fact that a company that adheres to the principles of social responsibility, on the one hand, must comply with all legally stipulated obligations and rules, and on the other hand, take on additional obligations to implement various social programs. Approaches to the assessment of corporate social responsibility are revealed and the main models of corporate social responsibility are considered. There are American, European and Japanese models of corporate social responsibility, which have their own characteristics. The advantages of the American model of corporate social responsibility are: the absence of strict legal restrictions; lack of strict state regulation, which allows companies to independently determine the directions of their activities and implement innovations; reduction of public expenses due to the absence of expenses for development, improvement and control over the implementation of legislation in the field of corporate social responsibility. The European model is characterized by the presence of state regulation in the field of corporate social responsibility and is more mandatory than recommendatory in nature. Features of the Japanese model of corporate social responsibility are ensuring gender equality, developing volunteering, responsible behavior of citizens towards their country, supporting environmental protection programs, and ensuring honest partnership. There are three approaches to assessing corporate social responsibility: a minimalist approach; an approach based on identifying one or more key areas of corporate social activity; comprehensive approach. The principles and stages of the corporate social responsibility management process are presented. It was concluded that for the effective management of social responsibility, the organization should promptly respond to the expectations and demands of interested parties and carry out an assessment of internal capabilities and identification of risks associated with them.

СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ ПІДПРИЄМСТВА В КОНТЕКСТІ ЕКОЛОГІЧНОГО РОЗВИТКУ

Growing attention to corporate social responsibility and calls for the implementation of social responsibility principles in high-tech industries prompt us to explore the relationship between corporate social responsibility and company performance. The purpose of the study is to analyze the institutional prerequisites at the international level in the field of corporate social responsibility in the context of environmental development of enterprises. In the business context, social responsibility is recognized by all stakeholders as a topical issue, and companies are beginningto focus their efforts on being recog-nized as socially responsible. Modern technological innovations and social organizations continue to impose risks and limitations on the effective functioning of the biosphere. Human activity leads to the fact that sustainable natural resources are becoming less and less durable, and multiplier effects go beyond the traditional benefits of economic production and consumption. The paper analyzes the EU experience in the field of spreading the concept of corporate social responsibility.Responsibility can be understood in different ways, but the most important concepts are causal, moral and legal responsibility. Moral and legal responsibility are forms of normative responsibility, i.e. there is a standard against which an actor is judged. Although they do not require causal responsibility, such normative judgements are often formed under the influence of causal relationships. A causal relationship exists between something that happens or exists and something that partially or wholly caused it. The cause does not nec-essarily have to be a person, it can be a natural phenomenon, for example. Even though a hurricane or tsunami may cause damage to people or property, they cannot be held morally responsible for this destruc-tion. It is generally accepted that moral responsibility implies moral activity. Only moral actors can, for example, be held responsible for the socio-political or economic factors behind poor local infrastructure that increases the number of casualties in a hurricane or tsunami

Theoretical and methodological aspects of sustainable development management of agricultural enterprises

The article systematizes theoretical and methodological approaches to managing the sustainable development of agricultural enterprises and substantiates the need to form a new management model, the main goal of which is the creation of values. It is highlighted that the sustainable development of the enterprise can be defined as its ability to maintain competitiveness, profitability or break-even based on making effective management decisions. It is argued that the management of the sustainable development of the enterprise is a purposeful development that ensures the emergence of new opportunities for positive changes at the macro level in the aspect of sustainable development of the economy, ecology and society. It has been proven that the management of the sustainable development of the enterprise should be oriented towards meeting the needs of interested parties in order to achieve economic, social and environmental goals in the long term. It is proposed to consider the concept of managing the sustainable development of an agricultural enterprise as an abstract model designed to characterize organizational and economic relations formed in society at various levels of the economic system, in the process of interaction of interested parties to achieve the goals of long-term development. It is substantiated that with such an approach to the definition of managing the sustainable development of rural enterprise, due to the rational use of production resources, it will contribute to obtaining a high amount of added value, which is distributed within the social strata of the population, ensuring the balance of all spheres of the internal and external environment in terms of coordinating the interests of stakeholders in the early period. The main approaches to managing the sustainable development of the enterprise from the standpoint of the concept of corporate social responsibility have been supplemented, and the social, environmental, and economic aspects of management based on the principles of corporate social responsibility have been highlighted, which will allow the corporate structure to have a multiplier effect. It is indicated that the economic effect at the level of an agricultural enterprise is provided by its ability to create conditions for increasing economic indicators and the purchasing power of the rural population; social - the ability to ensure the improvement of the welfare of the rural population and workers (safety, health care, education), optimal distribution within social strata; ecological - the ability to preserve the main functions of the environment over a long period of time in the aspect of resource provision, waste collection and their use. Key words: sustainable development, social corporate responsibility, management of sustainable development, agricultural enterprise.

Розробка інноваційних стратегій в контексті інклюзивного розвитку

The article examines the peculiarities of managing innovative activities and developing innovative strategies from the point of view of an inclusive approach. The methodological basis of the analysis of the innovative potential of the enterprise and its position on the market has been studied. An algorithm for the development and implementation of the innovative strategy of the enterprise was formed. The main types of alternative strategies of the enterprise in the field of innovation are considered. A mechanism for the development and implementation of innovative strategies in the context of inclusive development of entrepreneurship is proposed, the effective functioning of which is possible under the following conditions: compliance of the innovation strategy with the priorities of inclusive development of the economy and the observance by innovators of the principles of social responsibility at all stages of the development and implementation of the innovation strategy.

ESG-bonds as a tool of responsible investment

The traditional view of the financial market role in economic science appeals to the theory of the primacy of financial development, according to which deep, stable and effective financial markets functioning has a positive effect on sustainable economic growth, while contributing to a fair redistribution of the aggregate public welfare. However, in recent years it has become more and more obvious that the theory of primacy is not able to reflect the variety of new global challenges related to environmental, socio-economic, organizational problems, and for developing countries focused on the export of hydrocarbon and energy-intensive products, the new challenges can be the divestiture of financial assets with high climate risks and the realization of credit, market and reputational risks in the event of decarbonization of the world economy, affecting not only the state of financial markets, but also many other important aspects of socio-economic development. It is obvious that the transition to sustainable development, inclusive growth and a carbon-neutral economy requires large-scale investment, both from private investors and the public sector (for example, multilateral development banks). Changing public attitudes as a response to new challenges is also manifested in the practice of conducting business and state regulation. Against the background of these trends, the importance of responsible investors is increasing, who are increasingly interested in the non-financial effect of their investments and in choosing companies that adhere to the principles of environmental, social and corporate responsibility. As a result, the demand for financial instruments of responsible investment is growing. The implementation of the principles of responsible investment on the scale of the global economy contributes to mitigating the consequences of global challenges, reducing climate risks, achieving the goals of sustainable expanding investment asset classes, providing new risk management tools and increasing level of financial inclusion, quality of corporate governance, environmental and social responsibility of business. Keywords: green bonds, investment, ESG, greening, ecological effect, investment project.

Attitudes of communicator towards implementing governance and his relationship to developing the performance of media institutions.

The research aims at identifying the attitudes of communicators towards the principles of governance and its relationship to the development of performance and professional practice in media institution.
 The based on constructing its variables and interpretation of its results on the system analysis approach through a survey study on a sample of communicators in government media institutions in Emirate of Sharjah. The number of its respondents reaches 50, questionnaire and direct observation were employed to collect concerned data , the researcher has come out with some results , the most important is awareness of communicator which the study sample tackles, the governance concepts and principles , the targeted communicator should aware the importance of applying these principles to achieve quality institutional performance .
 The results showed that the principles of transparency came at the forefront of the principles of governance applied in the government media institutions Sharjah , the research topic , with percentage of 98.67% , followed by the principle of participation in the second rank , with a percentage of 94.67% followed by the principle of accountability in the third rank with percentage of 93.33% , then the principle of social responsibility in the fifth rank then the principle of integrity in the six last ranking . The results showed the existence of positive repercussions for the application of principles of governance on professional standards and the work environment in the media institutions , the sample of research.
 The researchers recommended the necessity of spreading the culture of governance among employees and communicators in government media institutions in the Emirate of Sharjah and make governance part of training programs for senior administrative leaders and employees in those institutions.

Responsible design thinking: Informing future models of cross-disciplinary design education

This article provides a critical commentary of Design Thinking education and proposes a new model for incorporating responsibility within these teaching and learning practices. The need for this approach becomes more urgent as Design Thinking is increasingly integrated across disciplinary boundaries into business schools where it is seen as a pathway to commercial innovation that ultimately impacts society. Within this article, Responsible Design literature is reviewed to identify principles and practices that can inform Design Thinking education, bringing critical depth, as well as social and environmental impact into its broader ambit. It is argued that principles of social responsibility, environmental sustainability, ethics, critical thinking and accountability can be combined with feasibility, viability and desirability to create a new model for Responsible Design Thinking education. Based on these principles, three different conceptualizations are presented to indicate how Responsible Design Thinking may be applied in teaching practice. This model is proposed with the intention of supporting educators who are seeking to introduce Responsible Design Thinking into their teaching practice, as well as provoking discussion about the current and future state of Design Thinking education.

Model of corporate social responsibility management in a quasi-public sector company of the republic of Kazakhstan

The authors substantiate the human factor in the management of corporate social responsibility (CSR) in the quasi-public sector of the economy. The purpose of the study: to identify patterns between the quality of CSR management in a quasi-public sector company and the level of CSR managers competence. The development of CSR at the level of a single quasi-public sector company is a complex, ambiguous, but very relevant and in-demand task for the Kazakhstan Republic. In practice, CSR is implemented in the format of projects (programs, initiatives), the effectiveness of which depends on the external and internal environment factors. One of the most significant is the human factor, manifested in the competencies and involvement of personnel involved in CSR projects. However, the influence of the human factor on the effectiveness of CSR projects remains poorly understood. The present study is aimed at filling this gap. Therefore, the designated topic of work is relevant. The question of managers' competencies in relation to CSR (research gap) remains open. That is, the question of what competencies managers developing CSR should have is subject to elaboration. Research methodology: general scientific methods of cognition: comparison, analysis and synthesis. In the applied part of the work, the method of correlation analysis using computer data processing tools, as well as the method of expert assessments, was used. A model for assessing the quality of CSR management in the format of BSC-metrics for fulfilling CSR management tasks has been developed. An analysis of the competences of CSR management was carried out on the example of CSR projects of a company in the quasi-public sector. A correlation analysis was carried out between the degree of fulfillment of CSR management tasks and the average score for the sum of all significant competencies of CSR management. The value of the study is that a close direct correlation has been established between the degree of fulfillment of CSR management tasks and the competencies of responsible CSR management. This can be applied to solve applied problems of managing CSR projects. Keywords: quasi-public sector, corporate social responsibility, corporate social responsibility management, principles of corporate social responsibility, CSR manager, CSR manager competencies

Content analysis of textbooks (political knowledge, applied economics, organization and management) of Austria's high school course on the main and basic principles of social responsibility

In the last decade, social responsibility emerged as a field of study that was previously called "Urban Education and Citizenship". This new concept is much broader, in the sense that it means the development of social skills that enable a person to be a responsible and active member of the larger society and political community. In this regard, education has a key and essential role, and in fact, the main challenge in the education system is to match the society's culture with the patterns and goals. Social responsibility, as one of the main goals of educational planners in coding the textbooks, must be considered. To understand and investigate this issue, high school textbooks in Austria, due to having the most advanced and accepted educational systems in the world, were evaluated. This article aims to determine the components of social responsibility in the content of Austrian high school textbooks (teaching political knowledge, applied economics, organization and management), based on qualitative content analysis. It seeks to answer the question that to what extent the social responsibility has been considered in these textbooks? Results show that the economic dimension of social responsibility has been considered more than the social dimension in the mentioned books.

PR AND PROPAGANDA IN THE POST-SOVIET SPACE: PROBLEMS OF INFORMATION POLICY DEVELOPMENT

The article discusses the main approaches to establishing the difference between the concepts of public relations and propaganda. A reconstruction of the development of the sphere of public relations in Western political culture has been made. The features of the development of the sphere of public relations in the countries of the post-Soviet space are determined. It has been established that the concept of public relations, until recently little known and unusual for the former Soviet political culture and mentality, has literally burst into our lives in recent years. This concept has become fashionable, has become a real hallmark of new times. The entire civilized world has not only become accustomed to it, but has also turned public relations into an effectively working science and art of achieving mutual understanding and agreement between various subjects of civil society life. But because of its “fashionableness”, the concept of “public relations” is often used in place and out of place, often putting a perverted meaning into it. Sometimes a superficial approach to this area of ​​activity is contrary to the principles of social responsibility of civil society institutions, in fact pushing to treat the public as an object of deception, manipulation solely in the selfish interests of subjects whose favorable (or unfavorable) image is created at any cost. The institutionalization of a civilized professional system of public relations in the post-Soviet space is making its way through many objective and subjective obstacles. The content of obstructing factors of an objective and subjective nature is always concretely historical. A weighty historical factor in this process is the legacy of the influence of the propaganda machine of the past.

Analýza postojov k princípom spoločenskej zodpovednosti a ich uplatňovanie v praxi

This article aimed to analyze the principles of social responsibility defined by the ISO 26000 standard from two perspectives – attitudes towards these principles and their application. Research has shown that attitudes towards the principles of social responsibility can differ, and organizations can be grouped into several groups with regard to these differences. Based on a review of the assessment of the importance and application of the principles of social responsibility, we have named these groups as pragmatically responsible, truly responsible, manifestly irresponsible, and false responsible. Our management recommendations apply primarily to those companies whose level of identification with the principles of social responsibility is high and in line with their internal convictions. However, it is not excluded that certain positive effects would not be felt in other types of companies that would choose to respect our recommendations.

Corporate social responsibility (CSR) and sustainability – a scientometric analysis of the interrelationship

PurposeTraditional economic systems have had serious detrimental effects on environmental development and unequal wealth distribution, culminating in ecological disasters and demographic imbalances. A study of the interrelationships between the principles of sustainability and corporate social responsibility (CSR) would be advantageous, given the prevalence of unequal opportunities and access to resources in a global economy (CSR). To address global and diverse challenges, fieldwork and their relationships must be examined. In this context, the current study aims to investigate the linkages between the concepts of CSR and sustainability to better understand current scientific advances and future research prospects.Design/methodology/approachThe bibliometric analysis technique is applied in the implementation of this study project. To find the existing links, a total of 3,079 publications on the themes of sustainability and CSR were analysed. The research works from Scopus were chosen because they have a large number of papers, authors and journals while meeting the peer-review standard for scientifictuality, and they have a high number of papers, authors and journals.FindingsAs a result, interest in this field of study has grown significantly, with Garca-Sánchez being the most productive author, Business, Management and Accounting is the most researched topic, and sustainability Switzerland being the most productive publication. The USA has the most articles and citations, whereas Salamanca University is the most prolific producer. Future research should concentrate on the social dimension and its implications for the Circular Economy. Finally, a research line is presented that integrates recommendations from the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals.Originality/valueThe paper does fit in bringing the relevant and novel collection of data.

CURRENT TRENDS INNOVATION AND INVESTMENT ENSURING THE DEVELOPMENT OF AN ENVIRONMENTALLY-ORIENTED ECONOMY

The purpose of the article is to analyze the state of ecological determinants of the development of the region, to justify the directions and means of the regional policy of transition to an ecologically oriented approach in relation to the development of the economy and the formation of its innovation and investment support. The article points out the relevance of the formation and implementation of the policy of formation of investment and innovation support for the formation and development of an ecologically oriented economy. On the example of the regions of the Carpathian region of Ukraine, key problem areas in terms of ensuring sustainable ecologically-oriented development of the regional economy have been identified. The directions and means of the regional policy of transition to an ecologically oriented type of development of the regional economy have been determined. The toolkit for the formation of innovation and investment support for ecologically oriented development of the region’s economy has been determined. The strategic priorities of the policy of ensuring the development of an ecologically-oriented economy have been determined, namely smart spatial development, increasing the role of green economy sectors, compliance with the principles of consumer safety and social responsibility, strengthening the resistance of the health care system, balancing the labor market and employment of the population, forming a clean and safe life space The purpose of the environmental protection policy is determined, which consists in overcoming the ecological crisis and improving the parameters of the ecological component of the quality of life of the population. Target guidelines for the improvement of the ecological state of the territory have been determined, in particular in terms of preservation and restoration of natural capital, ensuring the cleanliness of air, water and territory, the transition to a green economy, the formation of a model of ecologically appropriate behavior of the population and business entities. The toolkit for the formation of innovation and investment support for ecologically oriented development of the region’s economy has been defined. The scientific novelty of the research results lies in the fact that the methodological and applied provisions of a comprehensive approach to overcoming the ecological crisis and improving the parameters of the development of an ecologically oriented economy are substantiated; the specificity of the approach is the orientation towards the formation of ecologically appropriate behavior – a system of human actions and deeds aimed at preserving, improving, as well as proactive activities to restore the state of the environment.

The popular-solidarity microcredit in the province of Santa Elena, descriptive study of the cooperative segment 1

Introduction/objective: The popular and supportive microcredit is a dynamic element of economic development, its validity and growth are vital for developing territories, such as the one considered in this work, province of Santa Elena in the Republic of Ecuador. It empowers the generation of sources of employment, availability of sustenance to cover the needs of segments of the population with insufficient income. Methodology: the research is quantitative with a descriptive scope with a non-experimental design. It is based on secondary data corresponding to placements of popular and solidarity microcredit of segment 1. Results: the growth of popular and solidarity microcredit placements in the province of Santa Elena has been discreet, even during periods of unfavorable externalities such as the period of the COVID-19 pandemic, in which its positive interannual variation was maintained. Conclusions: popular and solidarity microcredit has placed resources in productive agents so that, based on principles of social, environmental, and solidarity responsibility, a distribution of resources is generated in disadvantaged agents, generating evidence of a model that generates economic development.

Corporate social responsibility practices of forest companies in the Northern regions of Russia

Subject. The article addresses issues of corporate social responsibility. Objectives. The aim is to assess the development of corporate social responsibility principles at forestry enterprises. Methods. The study draws on methods of comparative analysis. Results. The activities of large Russian forest companies meet the world social standards of sustainable development. Meanwhile, medium-sized businesses, due to limited resources, comply with only part of requirements for sustainable development. Conclusions. The findings can be used to design tools and directions of regional economic policy.

Application of Innovative Practices by Business Educators for Improving Societal Values in South-East Nigeria

The increasing level of moral decadence among the people of South-East Nigeria necessitated the study to determine innovative practices being applied by business educators to improve societal values in the area. Two research questions guided the study and four null hypotheses were tested. Descriptive survey research design was adopted for the study. The entire population of 215 business educators in all public tertiary institutions in the area was studied without sampling as the researchers were able to manage the size. A validated Likert scale questionnaire containing 24 items in two clusters was used for data collection. The instrument was tested for reliability and an overall reliability coefficient value of 0.76 was obtained. Data collected were analyzed using the arithmetic mean to answer the research questions and standard deviation to determine how homogenous the respondents were in their views. ANOVA was used to test the null hypotheses at 0.05 level of significance. Findings revealed that the subjects apply the two innovative practices in the study at a great extent. The respondents differed significantly in their extent of application of social responsibility principles as a result of educational attainment and experience but did not in ICT competencies. Based on the findings, it was concluded that the business educators were applying innovative principles that could lead to improved societal values and that if lectures in other fields follow suit, graduates of tertiary educational institutions would demonstrate appropriate values to reduce the level of moral decadence. Consequently, it was recommended that management of tertiary educational institutions in the area and governments should encourage the business educators and lecturers in other fields of learning to widely apply innovative practices for improved societal values by adequately providing instructional resources and sponsoring them to seminars, conferences and short courses to acquire the relevant skills and competencies.

The Impact of Corporate Social Responsibility on Economic Growth in the Region

The article studies problems of civilization development, which implies the conflict of interests of business proprietors, big multinational corporations and society urge towards sustainable development. The UN goals of sustainable development include environment protection, improving wellbeing of countries and overcoming poverty. Multinational corporations and regional enterprises stick to principles of corporate social responsibility, which partially comply with goals of sustainable development, but orient towards support of business proprietors’ wellbeing. Trends in global economy show that some multinationals by the level of their profits surpass the majority of countries. Thus, economic giants can render serious impact on state policy of the region, environmental situation and population prosperity. But companies and proprietors are interested only in allocating resources to developing countries, which prevents them from working for the goals of sustainable development. According to UN reports, confrontation and conflict between capital and society resulted in slow and complicated realization of goals of sustainable development. The author put forward a number of steps aimed at elimination of misbalance towards predominance of goals of sustainable development.

Understanding the declared knowledge and readiness to apply Corporate Social Responsibility of Polish and Spanish business students

The purpose of this paper is to compare two groups of business students from Poland and Spain regarding their declared knowledge and readiness to apply the principles of corporate social responsibility (CSR). The research was conducted in 2018 among students of two selected universities: the Faculty of Management at the University of Lodz in Poland (UL) and the Faculty of Economics at the University of Valencia (UV). A literature review was performed to compare the CSR education programs at both faculties and to investigate students’ opinions about CSR. The Chi2 independence test was used to find any statistical differences between the two researched groups. In total, 607 students took part in the study. The findings revealed that UV students declare themselves to be better prepared than UL students to make sufficient CSR-based employment decisions. It was also found that UV students more frequently declared a readiness to take CSR measures such as encouraging the company's management to take an interest in CSR, or to personally promote CSR activities in the company. UV students also declared a willingness to work in a company guided by CSR values and activities even for lower remuneration. The findings may be affected by social as well as economic contextual factors and they make it possible to formulate concrete recommendations on how to improve students' awareness of CSR ideas.

ПОТЕНЦІАЛ ВНУТРІШНЬОФІРМОВОЇ ІНТЕГРАЦІЇ В СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ (НА ПРИКЛАДІ КАВ’ЯРНІ)

In the conditions of global challenges, the mechanisms of integration of enterprise activities in various forms create additional opportunities for entering international markets. Today, participants in integration processes are mostly large companies, as they have more financial, organizational and competent opportunities for this, compared to small businesses. However, integration can also be used by small businesses (for example, coffee shops) to increase the scale and influence of the enterprise in the industry, which strengthens the competitive advantages of the firm in the long term. The article examines the coffee supply chain, in which all technological processes are conditionally divided into four key groups: cultivation and primary processing of coffee, international distribution, roasting and sale, and final consumption. It has been established that one of the reasons for the volatility of coffee prices is not only climatic changes but also the high costs associated with growing its commercial varieties. This situation is largely caused by too many different middlemen in the coffee supply chain. The components of coffee supply chains are highlighted from the point of view of a typical scenario, fair trade and direct trade. The advantages of fair and direct trade in the use of coffee business enterprises have been determined. The objective reasons for the internal backward integration of the activities of coffee shops are substantiated, which are a significant reduction in the cost of the finished product, comprehensive quality control, and wider opportunities for the implementation of the principles of corporate social responsibility. The article proposes a model for increasing the level of competitiveness of coffee shops through internal backward integration. When using the proposed model, coffee shops will be able to strengthen their competitive positions, since it involves a comprehensive approach to managing competitiveness through the improvement of its key components - economic (reduction of the cost of the basic assortment position), quality (control of product quality at most stages of its creation) and social (implementation principles of social responsibility in the course of integrated activities).

Study of the Differences in the Perception of the Use of the Principles of Corporate Social Responsibility in Micro, Small and Medium-Sized Enterprises in the V4 Countries

The aim of the study was to examine the differences in the perception of the use of selected principles by CSR managers and owners of Micro, Small and Medium-sized Enterprises (MSMEs) in the V4 countries. The results of our research show that CSR strategies are most used by entrepreneurs and managers of MSMEs in Hungary, Poland and Slovakia. They are the least used in the Czech Republic. The sectoral comparison within the V4 countries highlighted interesting findings. When considering the moral and ethical implications of decision-making, no significant differences were found between the sectors. Differences were found in the perception of the CSR concept and its use in business. The CSR concept was mostly used in tourism and agriculture, to a lesser extent in construction, retail, manufacturing and services. Managers and entrepreneurs understand the link between CSR and gaining reputation and business opportunities and that CSR helps build a competitive advantage. The size of the company affects whether the company can be classified as CSR-oriented. Compared to medium-sized enterprises, micro-enterprises are 45% less likely and small enterprises are 33.5% less likely to be perceived as CSR-oriented. Compared to companies from Slovakia, companies in the Czech Republic are 41% less likely to be perceived as CSR-oriented. Hungarian companies are 70% more likely to be perceived as CSR-oriented compared to companies from Slovakia. Companies run by women are more inclined to apply CSR principles than men.