The paper aims to observe Corporate Social Responsibility (CSR) related motivations
in the Hungarian small- and medium-sized enterprise (SME) sector. Literature on CSR
distinguishes SMEs from large companies. Being closer to stakeholders, they have special
motivational patterns and different possibilities. These features result in special
mindset, vocabulary, and activities related to CSR. Based on the literature, we differentiate
three types of motivational factors: the Friedmannian view, business case, and moral
case. Within all three types, we separately handle incentives and disincentives of
CSR. In our comprehensive research on sustainability implications (e.g., stakeholders,
motivations, supporting and hindering factors, topics, and activities) among Hungarian
SMEs, we used mixed methodology. In the exploratory phase, the qualitative method
covered three focus group sessions. Based on the qualitative results, we designed
a structured and systematic questionnaire that was surveyed on a representative sample
of 300 SME leaders in 2023. Within the 3 types, a total of 9 motivational statements
have been selected for the current study to highlight the most dominant motivational
characteristics among Hungarian SMEs. Although the business case exists, the moral
responsibility of SME leaders is highlighted, and it is tangible that we have gone
beyond Friedman’s idea about the priority of profitmaking.
