IDEAS home Printed from https://ideas.repec.org/a/aes/amfeco/v27y2025i69p626.html
   My bibliography  Save this article

Corporate Social Responsibility, Business Ethics, Human Resources Management, and the Sustainability of Small and Medium-Sized Enterprises. Gender Approach

Author

Listed:
  • Jaroslav Belas

    (Alexander Dubcek University in Trencin, Slovakia)

  • Adam P. Balcerzak

    (University Warmia and Mazury in Olsztyn, Poland and Brno University)

  • Jan Dvorsky

    (University of Zilina, Slovakia)

  • Alexandra Hotkova

    (Alexander Dubcek University in Trencin, Slovakia)

  • Andrea Bencsik

    (University of Pannonia, Hungary)

Abstract

This study aims to analyse and illustrate causal relationships affecting the sustainability (SD) of small and medium-sized enterprises (SMEs). The research focuses on the impact of Corporate Social Responsibility (CSR), Business Ethics (BE), and Human Resources Management (HRM). Additionally, it examines significant gender-based differences in how these factors are perceived by business owners and managers. This objective was achieved through empirical research. The quantitative research was conducted in the region of V4 countries: Slovak Republic, Poland, Hungary, and the Czech Republic through an online questionnaire in March 2024, with 1.056 respondents. The empirical data collection was managed by the European Centre for Economic and Social Research (ECESR) in collaboration with the MSF Company. Quantitative research led to the following interesting findings. The results of the comparison of respondents’ attitudes by gender indicate that there are statistically significant relationships between CSR, BE, HRM and SD in the SME segment in the V4 countries. The gender-based conceptual models were statistically validated, revealing significant perception differences between male and female respondents regarding these factors. CSR has a positive impact on the sustainable development of SMEs according to both groups of respondents. The Gender Diversity Index showed only small differences between the attitudes of women and men. BE has a positive and strongest impact on the sustainable development of SMEs in the V4 countries. The Gender Diversity Index showed large differences. Women entrepreneurs perceive the impact of BE on SD 73.0% higher compared to male entrepreneurs. HRM has a statistically significant positive impact on the sustainable development of SMEs. Female entrepreneurs perceived the impact of HRM on SD more intensively compared to male entrepreneurs.

Suggested Citation

  • Jaroslav Belas & Adam P. Balcerzak & Jan Dvorsky & Alexandra Hotkova & Andrea Bencsik, 2025. "Corporate Social Responsibility, Business Ethics, Human Resources Management, and the Sustainability of Small and Medium-Sized Enterprises. Gender Approach," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(69), pages 626-626, April.
    • Handle: RePEc:aes:amfeco:v:27:y:2025:i:69:p:626
    as

    Download full text from publisher

    File URL: http://www.amfiteatrueconomic.ro/temp/Article_3426.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Chibuzo Amadi & Inalegwu Ode-Ichakpa & Weitong Guo & Robert Thomas & Carol Dimopoulus, 2023. "Gender diversity as a CSR tool and financial performance in China," Cogent Business & Management, Taylor & Francis Journals, vol. 10(2), pages 2207695-220, December.
    2. Hui-Cheng Yu & Lopin Kuo & Mao-Feng Kao, 2017. "The relationship between CSR disclosure and competitive advantage," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 8(5), pages 547-570, November.
    3. Ishaq Ahmad Dar & Mridula Mishra, 2021. "Human Capital and SMEs Internationalization: Development and Validation of a Measurement Scale," Global Business Review, International Management Institute, vol. 22(3), pages 718-734, June.
    4. Akrum Helfaya & Rebecca Morris & Ahmed Aboud, 2023. "Investigating the Factors That Determine the ESG Disclosure Practices in Europe," Sustainability, MDPI, vol. 15(6), pages 1-23, March.
    5. Hui-Cheng Yu & Lopin Kuo & Mao-Feng Kao, 2017. "The relationship between CSR disclosure and competitive advantage," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 8(5), pages 547-570, November.
    6. Khaldoon Albitar & Tony Abdoush & Khaled Hussainey, 2023. "Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 3876-3890, October.
    7. Sughra Bibi & Asif Khan & Hizar Hayat & Umberto Panniello & Muhammad Alam & Tahir Farid, 2022. "Do hotel employees really care for corporate social responsibility (CSR): a happiness approach to employee innovativeness," Current Issues in Tourism, Taylor & Francis Journals, vol. 25(4), pages 541-558, February.
    8. Jintao Lu & Licheng Ren & Chong Zhang & Chunyan Wang & Nijole Petkeviciute & Justas Streimikis, 2020. "Gender difference in corporate social responsibility implementation in Lithuanian SMEs," Oeconomia Copernicana, Institute of Economic Research, vol. 11(3), pages 549-569, September.
    9. Teresa Canet-Giner & Ana Redondo-Cano & Carmen Saorín-Iborra & Naiara Escribá-Carda, 2020. "Impact of the perception of performance appraisal practices on individual innovative behavior," European Journal of Management and Business Economics, Emerald Group Publishing Limited, vol. 29(3), pages 277-296, January.
    10. Liz Wang & Lisa Calvano, 2015. "Is Business Ethics Education Effective? An Analysis of Gender, Personal Ethical Perspectives, and Moral Judgment," Journal of Business Ethics, Springer, vol. 126(4), pages 591-602, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Francisco Javier Forcadell & Antonio Lorena & Elisa Aracil, 2023. "The firm under the spotlight: How stakeholder scrutiny shapes corporate social responsibility and its influence on performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1258-1272, May.
    2. Dolores Gallardo‐Vázquez & Teresa C. Herrador‐Alcaide & Arian Matin, 2024. "Circular economy orientation from corporate social responsibility: A view based on structural equation modeling and a fuzzy‐set qualitative comparative analysis," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(5), pages 5581-5601, October.
    3. Fadi Shehab Shiyyab & Abdallah Bader Alzoubi & Qais Mohammad Obidat & Hashem Alshurafat, 2023. "The Impact of Artificial Intelligence Disclosure on Financial Performance," IJFS, MDPI, vol. 11(3), pages 1-25, September.
    4. Stephen E. Anderson & Jodine M. Burchell, 2021. "The Effects of Spirituality and Moral Intensity on Ethical Business Decisions: A Cross-Sectional Study," Journal of Business Ethics, Springer, vol. 168(1), pages 137-149, January.
    5. Jennifer Martínez‐Ferrero & Michele Guidi & Emma García‐Meca, 2023. "Sustainability restatements, firm risk and controversial industries: Analysing the signals based on revision type," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 473-485, January.
    6. Chen, Hua & Wang, Zhuang, 2025. "Does ESG rating disagreement affect management tone manipulation?," International Review of Financial Analysis, Elsevier, vol. 101(C).
    7. Joanna Sawicka & Elżbieta Marcinkowska, 2023. "Environmental CSR and the Purchase Declarations of Generation Z Consumers," Sustainability, MDPI, vol. 15(17), pages 1-14, August.
    8. Xin Liu & Byron Y. Lee & Tae-Yeol Kim & Yaping Gong & Xiaoming Zheng, 2023. "Double-Edged Effects of Creative Personality on Moral Disengagement and Unethical Behaviors: Dual Motivational Mechanisms and a Situational Contingency," Journal of Business Ethics, Springer, vol. 185(2), pages 449-466, June.
    9. Fahad Alrobai & Maged M. Albaz, 2024. "Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter?," Sustainability, MDPI, vol. 16(14), pages 1-18, July.
    10. Andreea Larisa Olteanu (Burcă) & Alina Elena Ionașcu & Sorinel Cosma & Corina Aurora Barbu & Alexandra Popa & Corina Georgiana Cioroiu & Shankha Shubhra Goswami, 2024. "Prioritizing the European Investment Sectors Based on Different Economic, Social, and Governance Factors Using a Fuzzy-MEREC-AROMAN Decision-Making Model," Sustainability, MDPI, vol. 16(17), pages 1-46, September.
    11. Paula Danyelle Berrêdo & Odilanei Morais dos Santos & Hafez Abdo & Marcelo Álvaro da Silva Macedo & Luciano Dias Losekann, 2024. "Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3517-3534, July.
    12. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    13. Nizar Souiden, 2024. "Recreational marijuana: Ethical positions and consumption status in explaining attitudes, perceived law ethicalness, and perceived corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4512-4531, September.
    14. Wadim Strielkowski & Elena Tarkhanova & Natalia Baburina & Justas Streimikis, 2021. "Corporate Social Responsibility and the Renewable Energy Development in the Baltic States," Sustainability, MDPI, vol. 13(17), pages 1-18, September.
    15. Elodie Gentina & Thomas Li-Ping Tang & Qinxuan Gu, 2018. "Do Parents and Peers Influence Adolescents’ Monetary Intelligence and Consumer Ethics? French and Chinese Adolescents and Behavioral Economics," Journal of Business Ethics, Springer, vol. 151(1), pages 115-140, August.
    16. Abdallah A. S. Fayad & Saleh F. A. Khatib & Abdulrahman Alomair & Abdulaziz S. Al Naim, 2024. "Audit Chair Characteristics and ESG Disclosure: Evidence from the Saudi Stock Market," Sustainability, MDPI, vol. 16(24), pages 1-15, December.
    17. Ximeng Jia & Chen Chen & Yaoqin Li & Mengyu Hao, 2023. "From childhood poverty to good boss: the impact of CEO's early-life experience on corporate employee responsibility," Asian Business & Management, Palgrave Macmillan, vol. 22(5), pages 1937-1961, November.
    18. Qian, Wei & Parker, Lee & Zhu, Jingyu, 2024. "Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power," The British Accounting Review, Elsevier, vol. 56(1).
    19. Katarina Katja Mihelič & Barbara Culiberg, 2019. "Reaping the Fruits of Another’s Labor: The Role of Moral Meaningfulness, Mindfulness, and Motivation in Social Loafing," Journal of Business Ethics, Springer, vol. 160(3), pages 713-727, December.
    20. Hawkar Anwer Hamad & Kemal Cek, 2023. "The Moderating Effects of Corporate Social Responsibility on Corporate Financial Performance: Evidence from OECD Countries," Sustainability, MDPI, vol. 15(11), pages 1-20, May.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:amfeco:v:27:y:2025:i:69:p:626. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valentin Dumitru (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.