The impact of selected business ethics attributes on the perception of the main ESG objective in the Czech Republic and Slovakia: Research in the small and medium-sized enterprises segment

Alexandra Dorusincova; Jaroslav Belas; Martina Jakubcinova; Khurram Ajaz Khan

doi:10.2478/ebce-2026-0001

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The impact of selected business ethics attributes on the perception of the main ESG objective in the Czech Republic and Slovakia: Research in the small and medium-sized enterprises segment

Ethics & Bioethics

Volume 16 (2026): Issue 1-2 (June 2026)

By: Alexandra Dorusincova , Jaroslav Belas , Martina Jakubcinova and Khurram Ajaz Khan

Open Access

|Jun 2026

Abstract

The results confirm statistically significant links between selected business ethics aspects and perceptions of the main ESG objective. The top factors influencing ESG perceptions are: (1) positive attitudes toward ethical business principles, (2) the presence of ethical codes, and (3) management's support for ethical decision-making and moral integrity. On the other hand, anti-corruption measures did not show a statistically significant impact in either country. These findings provide practical advice for SME managers and ESG policy-makers, highlighting the importance of integrating specific ethical considerations, such as internal attitudes, ethical codes, and leadership support, into ESG strategies. The research demonstrates that business ethics strongly impact sustainability perceptions and that embedding these ethics within corporate culture supports effective ESG implementation.

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Articles in this issue

DOI: https://doi.org/10.2478/ebce-2026-0001 | Journal eISSN: 2453-7829 | Journal ISSN: 1338-5615

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Language: English

Page range: 3 - 14

Published on: Jun 10, 2026

Published by: University of Prešov

In partnership with: Paradigm Publishing Services

Keywords:

business ethics,

the ESG concept,

corporate sustainability,

small and medium-sized enterprises

Related subjects:

Philosophy,

Ethics,

Applied ethics,

Bio ethics and ethics of medicine, ethics of science,

Business ethics,

Ethics of ecology,

Applied ethics, other

© 2026 Alexandra Dorusincova, Jaroslav Belas, Martina Jakubcinova, Khurram Ajaz Khan, published by University of Prešov
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 16 (2026): Issue 1-2 (June 2026)