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Summary More and more corporations , both multinationals and SMEs, decide that during their business activities they take into consideration such strict social and environmental aspects that are beyond the rules and requirements of the country they operate in. One of its reasons is that the corporate decisions have impacts not only on the immediate environment but also on the whole society. The present study examines and reveals the value priorities of the chief executives and the impact of those on CSR among Hungarian small and medium enterprises. The study also represents the value of the sample. The results of the primary research reveals that the value preferences of the general managers have their impact on the CSR activities of the company and hence certain main values of the individual determine the practice of the CSR. Those leaders who can be characterised by goodwill and universalism are more concerned with CSR and it is clearly shown in their CSR activities. In the examined Hungarian sample a group of leaders (25%) could be distinguished who consider CSR as a competitive advantage. These leaders are considered to be leaders with modern CSR viewpoint. They are committed to CSR and implement the modern CSR approach into practice, into the strategy of the corporation and into their activity and guide their organisation along these aspects.

Examination of General Managers Individual Values Related to CSR Among Hungarian Small Organizations