Background. It is more and more evident that long-term sustainable management cannot be
carried out based only on financial data. Corporations operating in a market economy
environment do not only aim at profit maximization as they have already realized that their
performance depends on the sustainability of the environment and society. Financial
motivations are the engine of corporate management, however, corporations can still serve
common wealth. Capitalism offers ever so many possibilities, opportunities for corporations
to be socially responsible.
Research aim. This study was carried out to examine the CSR attitudes and commitments
of the management of a corporation operating in the capitalist environment as well as to
study their exact CSR practices.
Method. The research is based on the questionnaire carried out among domestically and
internationally owned SMEs in Hungary. The so-called snowball sample method was used.
Key findings. The study attempts to find and reveal the reasons for the gap between the
manager attitude and CSR practice based on the VoC.

Background. It is more and more evident that long-term sustainable management cannot be
carried out based only on financial data. Corporations operating in a market economy
environment do not only aim at profit maximization as they have already realized that their
performance depends on the sustainability of the environment and society. Financial
motivations are the engine of corporate management, however, corporations can still serve
common wealth. Capitalism offers ever so many possibilities, opportunities for corporations
to be socially responsible.
Research aim. This study was carried out to examine the CSR attitudes and commitments
of the management of a corporation operating in the capitalist environment as well as to
study their exact CSR practices.
Method. The research is based on the questionnaire carried out among domestically and
internationally owned SMEs in Hungary. The so-called snowball sample method was used.
Key findings. The study attempts to find and reveal the reasons for the gap between the
manager attitude and CSR practice based on the VoC.