Sectoral differences in CSR practices: insights from Slovak food and non-food industries

Purpose. This study explores the implementation of Corporate Social Responsibility (CSR) in Slovak companies, with a comparative focus on food and non-food sectors. The research investigates CSR integration into business strategies in specific environment of the transitioning economy, identifies the main components of CSR activities, and reveals sector-specific patterns. By analysing differences in CSR priorities and execution across industries, the study provides insights for developing tailored and effective CSR strategies based on the Slovak context. Methodology / approach. The study uses a quantitative research design based on a structured online questionnaire, which collected data from 284 Slovak companies. Responses were analysed separately for the food and non-food sectors using factor and cluster analysis, where CSR activities were grouped according to the Triple Bottom Line (TBL) framework. Then, they were evaluated to uncover underlying components and classify companies into clusters with similar CSR behaviours. Results. The factor analysis identified five CSR components in both sectors, though their composition and emphasis differed. Food sector companies prioritised environmental and ethical practices, driven by stricter regulations and public scrutiny. In contrast, non-food companies emphasised quality, customer loyalty, and community engagement. Four distinct CSR clusters were identified in the food sector and three in non-food industries. While some clusters exhibited comprehensive CSR engagement, others showed minimal activity and required development, highlighting that CSR implementation in Slovakia extends beyond traditional TBL categories, which reflects nuanced, sector-specific approaches. Originality / scientific novelty. This research offers one of the first in-depth comparative analyses of CSR practices across sectors in Slovakia, a transitioning economy with unique regulatory and cultural conditions. The study advances existing literature by integrating CSR components with statistical clustering to capture the diversity of CSR strategies. It also extends the TBL framework by identifying context-specific dimensions such as economic ethics and community engagement. Practical value / implications. The results provide insights for various stakeholders. Policymakers can use the findings to design targeted CSR support mechanisms, while companies can benchmark their performance and refine their CSR strategies based on the sector in which they operate. The study emphasises the importance of sector-specific corporate social responsibility planning and provides a foundation for enhancing transparency, fostering stakeholder trust, and promoting sustainable development within Slovakia’s evolving business environment.