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

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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

Figures & tables

Figures & Tables

Regression and Correlation Analysis for Hungary

Correlation	X1	X2	X3	Y
X1	1	0.549	0.518	0.417
X2		1	0.646	0.412
X3			1	0.424
Y				1
Regression Statistics
R Square	0.245
Significance F	<0.001
Regression	Coefficients	StdError	tValue	P-value	VIF
Intercept	1.075	0.136	7.878	<0.001	1.532
X1	0.284	0.070	4.083	<0.001	1.921
X2	0.183	0.074	2.489	0.013	1.837
X3	0.234	0.068	3.457	<0.001	1.532

Regression and Correlation Analysis for Poland

Correlation	X1	X2	X3	Y
X1	1	0.574	0.519	0.343
X2		1	0.674	0.401
X3			1	0.446
Y				1
Regression Statistics
R²	0.225
Significance F	<0.001
Regression	Coefficients	StdError	tValue	P-value	VIF
Intercept	1.171	0.141	8.287	<0.001
X1	0.151	0.077	1.957	0.051	1.565
X2	0.169	0.079	2.141	0.033	2.096
X3	0.334	0.070	4.763	<0.001	1.926

Cross-Country Comparison (Interaction Effects)

Term	Estimate	P-Value
(Intercept)	1.075	<0.001
X1	0.284	<0.001
X2	0.183	0.0139
X3	0.234	<0.001
Country	0.096	0.6262
X1: Country	−0.133	0.1994
X2: Country	−0.014	0.8941
X3: Country	0.100	0.3054

Descriptive Statistics

N	Mean	Standard Deviation	Skewness	Kurtosis	Variable	Country
391	1.829	0.813	0.922	0.988	X1	Poland
391	2.077	0.919	0.796	0.371	X2	Poland
391	2.199	0.993	0.614	−0.125	X3	Poland
391	2.532	1.120	0.554	−0.267	Y	Poland
385	1.883	0.881	1.141	1.609	X1	Hungary
385	2.021	0.932	1.074	1.266	X2	Hungary
385	2.179	0.993	0.751	0.320	X3	Hungary
385	2.491	1.114	0.576	−0.242	Y	Hungary

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:

business ethics,

anti-corruption practices

Related subjects:

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)

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