Corporate social responsibility and controlling
Practices among Hungarian companies
DOI:
https://doi.org/10.14267/VEZTUD.2026.05.04Keywords:
CSR, controlling, responsibilityAbstract
Corporate Social Responsibility (CSR) has become a high priority for businesses as social and environmental concerns continue to grow. These aspects can also be integrated into corporate controlling practices to support more informed decision-making. This research employed the Chi-square and Kruskal-Wallis methods to analyze the CSR and CSR controlling practices of 100 Hungarian companies, half of which were large enterprises. The results revealed that, although enterprises recognize the importance of both approaches, they are particularly prominent among foreign-owned enterprises with high turnover. On average, firms allocate between 1-3% of their turnover to CSR activities, focusing mainly on environmental and community issues. CSR controlling itself was even less widespread, primarily due to its novelty, lack of resources, perceived relevance, and expertise. Current trends suggest that the role of CSR will continue to grow. Therefore, it is recommended that businesses adopt CSR management practices to better integrate social responsibility with efficient operations.
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