ARE THERE THE DIFFERENCES IN THE APPROACH TO CSR ACCORDING TO THE MOST IMPORTANT BUSINESS SECTORS IN THE SMES SEGMENT? EMPIRICAL RESEARCH IN THE V4 COUNTRIES.

Research background: Corporate Social Responsibility (CSR) is an important concept that is gradually finding application in the small and medium-sized enterprises (SMEs) segment. Purpose of the article: The aim of this paper was to define the significant drivers of CSR in the SME segment and to compare these attitudes across the three most important business sectors in the Visegrad Four countries (V4 countries). Methods: Empirical research, which aimed at identifying the attitudes of SMEs, was conducted in June 2022 in the V4 countries using the "Computer Assisted Web Interviewing" (CAWI Research Method). The total number of respondents in the V4 countries was 1.398. The sample, which only included respondents within the top three sectors in each V4 country, consisted of 995 respondents. The established statistical hypotheses were tested through descriptive statistics and Z-scores at a significance level of a = 5%. Findings & Value added: Based on the results of the empirical research, some basic conclusions of this study can be formulated. The knowledge of the CSR concept is not at an adequate level within the sample set, which consisted of the three most important business sectors in the V4 countries. This trend is particularly evident in the Czech Republic and Slovakia. The research confirmed that there are no statistically significant differences within the sample in the assessment of knowledge of the CSR concept. A relatively small number of SMEs consider the concept of CSR in the management of the company. This trend is particularly evident in the Czech Republic and Slovakia. Better results were found in Poland and Hungary. The research has shown that there are no statistically significant differences in the attitudes of SMEs within the sample across the V4 countries. SMEs within the sample agree with low intensity with the statement that CSR implementation enables them to gain competitive advantages in the market. The attitudes of SMEs are very similar across the V4 countries. The most statistically significant differences in the attitudes of SMEs within the sample were found when assessing the importance of CSR in the process of recruiting new employees. Some sectors valued significantly more the importance of CSR in this process. [ABSTRACT FROM AUTHOR]