Corporate social responsibility, business ethics, human resources management, and the sustainability of small and medium-sized enterprises : gender approach

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.