Reference: Metzker, Z., Zvarikova, K. (2021). The Perception of Company Employees by SMEs with CSR Concept Implementation. International Journal of Entrepreneurial Knowledge, 9(1), 81-96. doi: 10.37335/ijek.v9i1.128




Corporate social responsibility, CSR impact on employees, small and medium-sized enterprises, business environment in the V4 countries, V4 SMEs segment


The article aims to find out the perception of human capital issues by entrepreneurs of small and medium-sized enterprises within the V4 countries, who implement the concept of CSR in their managerial praxis. The paper is based on a questionnaire survey with data collection from September 2019 to January 2020 with a total of 1585 respondents. Statistical methods of Pearson's chi-square and z-score were used to test the hypotheses. The results revealed differences between countries in terms of employees' turnover, perception of employees as the most important corporate capital, or the implementation of participatory management style. On average, 93% of respondents consider employees the most important company capital across the countries. There is also a strong consensus on the necessity of evaluating employee performance and motivation to innovate work practices.On the contrary, differences in the opinion on staff turnover were found among researched countries. The highest rate of turnover is among Polish entrepreneurs, and the lowest is in Hungary. With the growing company's size, the turnover of employees is getting higher. A participative management style is mainly implemented in the praxis by Slovak entrepreneurs (90%) and least by Hungarian (68%). However, Hungarian entrepreneurs are highly aware of the fact that their employees try to increase their performance, and healthy competition prevails among them (74%). The results may be interesting for those who promote or implement CSR in the conditions of the researched countries.

Author Biographies

Zdenko Metzker, Faculty of Management and Economics, Tomas Bata University in Zlín, Zlín, Czech Republic

Ph.D. student in Center of Applied Economics Research, Faculty of Management and Economics Thomas Bata University in Zlin, Mostní 5139, Zlín, Czech Republic, e-mail:  His research field is focused on Corporate social responsibility in small and medium-sized enterprises segment.

Katarina Zvarikova, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Zilina, Slovak Republic

Assistant prof. at the Department of Economics, Faculty of Operation and Economics of Transport and Communications, Univerzitna 8215/1, University of Zilina. Her research activities are focused mainly on applying methods in financial management and decision-making process of companies, risk quantification and analysis, quantitative mathematical-statistical methods in the company's financial management.