What is the relationship between business ethics and the perceived implementation of ESG elements in SMEs in Poland and Hungary?

Jaroslav Belas; Roman Hlawiczka; Matej Huzevka; Sándor Kovács

doi:10.2478/ebce-2026-0005

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What is the relationship between business ethics and the perceived implementation of ESG elements in SMEs in Poland and Hungary?

Ethics & Bioethics

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

By: Jaroslav Belas , Roman Hlawiczka , Matej Huzevka and Sándor Kovács

Open Access

|Jun 2026

Abstract

This study examines how business ethics relate to the perceived adoption of ESG practices in Polish and Hungarian SMEs, and highlights differences by country. About 700 SME entrepreneurs and managers in these countries responded to a survey. Researchers assessed the influence of ethical attitudes, the presence of a code of ethics, and anti-corruption measures on respondents’ ratings of their companies’ ESG implementation (a subjective perception). The study used regression and correlation analysis at a 5% significance level. The results show business ethics are significantly related to perceived ESG implementation in both countries, though the relevant factors differ. In Poland, anti-corruption and formal ethical instruments stand out; in Hungary, entrepreneurs’ ethical attitudes are key. The findings underline that national and cultural contexts shape how business ethics affect ESG action. This paper adds to knowledge of ESG drivers in Central Europe and offers guidance for policy and practice.

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Articles in this issue

DOI: https://doi.org/10.2478/ebce-2026-0005 | Journal eISSN: 2453-7829 | Journal ISSN: 1338-5615

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Language: English

Page range: 15 - 28

Published on: Jun 10, 2026

Published by: University of Prešov

In partnership with: Paradigm Publishing Services

Keywords:

ESG,

SMEs,

business ethics,

anti-corruption practices

Related subjects:

Philosophy,

Ethics,

Applied ethics,

Bio ethics and ethics of medicine, ethics of science,

Business ethics,

Ethics of ecology,

Applied ethics, other

© 2026 Jaroslav Belas, Roman Hlawiczka, Matej Huzevka, Sándor Kovács, 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)